Off-Budget Operations: Report

Ana María Jul

No 2815, IDB Publications (Working Papers) from Inter-American Development Bank

Abstract: This study assesses the planning, implementation, programming, budgeting and evaluation of extra budgetary and tax expenditures for Brazil, Chile, Ecuador and Mexico. The off-budget operations of these countries were analyzed against the best practices guidelines defined by the OECD on Off-budget and Tax Expenditures, Budget Transparency, and Corporate Governance of State-Owned Enterprises, as well as the recommendations included in the IMF's fiscal ROSCs. This report was presented at Public Policy Management and Transparency Network's Meeting on Development Effectiveness and Result-Based Budget Management held on May 8th and 9th, 2006 in Washington DC.

Keywords: Result-based; Budget; Management; Resultado-Basado; de; Administración; Presupuestal (search for similar items in EconPapers)
Date: 2006-03
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Persistent link: https://EconPapers.repec.org/RePEc:idb:brikps:2815

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