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

Author: International Monetary Fund

Volume/Issue: Volume 2003 Issue 202

Publication date: July 2003

ISBN: 9781451800753

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Public Finance , 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

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Summary

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.