Islamic Republic of Iran: Report on the Observance of Standards and Codes-Fiscal Transparency Module

International Monetary Fund

No 2002/267, IMF Staff Country Reports from International Monetary Fund

Abstract: This report assesses the Observance of Standards and Codes on Fiscal Transparency for the Islamic Republic of Iran. Since the enactment of the five-year Development Plan covering 2000–04, the authorities have taken a number of steps to enhance fiscal transparency, especially with respect to the budget process. Important recent actions include eliminating implicit exchange rate subsidies, budgetizing other implicit subsidies including those associated with price controls, and adopting contemporary budget classification standards. The audit framework for the public sector has a robust legal framework and follows international auditing standards.

Keywords: ISCR; CR; formulation process; maintaining government bank accounts; lending activity; pricing policy; government regulation; accounting system; internal audit; Budget planning and preparation; Fiscal accounting and reporting; Public sector; Central government spending; Global (search for similar items in EconPapers)
Pages: 23
Date: 2002-12-10
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.imf.org/external/pubs/cat/longres.aspx?sk=16225 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imf:imfscr:2002/267

Ordering information: This working paper can be ordered from
http://www.imf.org/external/pubs/pubs/ord_info.htm

Access Statistics for this paper

More papers in IMF Staff Country Reports from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC.
Bibliographic data for series maintained by Akshay Modi ().