Albania: Report on Observance of Standards and Codes-Fiscal Transparency

International Monetary Fund

No 2003/202, IMF Staff Country Reports from International Monetary Fund

Abstract: Albania has made much progress in recent years in improving fiscal transparency and meets the standards of the fiscal transparency code in several areas. However, shortcomings exist in the transparency of tax laws and instructions, and in budget preparation and the quality of budget documents. The appropriation structure in the budget document should be expanded as soon as possible. Transparency of tax legislation should be implemented. The government should develop formal guidelines and procedures for evaluating and prioritizing projects included in the investment budget.

Keywords: ISCR; CR; government; budget; government equity holding; customs authorities; appropriation structure; government decision; government activity; annual balance sheet report; auditing government final accounts; Budget planning and preparation; Budget execution and treasury management; Fiscal accounting and reporting; External audit (search for similar items in EconPapers)
Pages: 20
Date: 2003-07-08
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