| Description |
1 online resource (pages) : color illustrations |
| Series |
IMF country report ; no. 15/294 |
|
IMF country report ; no. 15/294
|
| Summary |
This paper assesses Peru's fiscal transparency practices in comparison with the IMF's Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru's practices meet most of the principles of the IMF's Fiscal Transparency Code at good or advanced level. The country provides an extensive set of fiscal information with financial statements covering the entire public sector. There is a comprehensive budget supported by a solid fiscal framework with clear policy objectives embedded in numerical fiscal rules. The country also has a clear and comprehensive legal and fiscal regime for the management of resource revenue |
| Notes |
"October 2015." |
|
"Geremia Palomba, Felipe Bardella, Renaud Duplay, Delphine Moretti, Christine Richmond, Alpa Shah, and Armando Zamora"--Page 2 of pdf |
|
"Fiscal Affairs Department"--Page 2 of pdf |
| Bibliography |
Includes bibliographical references |
| Notes |
Online resource; title from pdf title page (IMF Web site, viewed October 27, 2015) |
| Subject |
International Monetary Fund -- Peru
|
| SUBJECT |
International Monetary Fund. fast (OCoLC)fst00556666 |
| Subject |
Taxation -- Peru
|
|
Finance, Public -- Peru -- Accounting
|
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Transparency in government -- Peru
|
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Budget -- Peru
|
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Financial risk management -- Peru
|
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Revenue management -- Peru
|
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Fiscal policy -- Peru
|
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Budget.
|
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Finance, Public -- Accounting.
|
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Financial risk management.
|
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Fiscal policy.
|
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Revenue management.
|
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Taxation.
|
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Transparency in government.
|
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Budget.
|
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Monetary fund.
|
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Revenue.
|
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Transparency.
|
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Peru.
|
|
Peru.
|
| Form |
Electronic book
|
| Author |
Palomba, Geremia, 1966- (IMF staff)
|
|
Duplay, Renaud, (IMF staff)
|
|
Moretti, Delphine, (IMF staff)
|
|
Richmond, Christine J., (IMF staff)
|
|
Shah, Alpa, 1976- (IMF staff)
|
|
International Monetary Fund. Fiscal Affairs Department
|
| ISBN |
1513559397 |
|
9781513559391 |
|
1513595504 |
|
9781513595504 |
| ISSN |
1934-7685 |
|
