Japan: Report on the Observance of Standards and Codes—Fiscal Transparency Module

The paper provides an assessment of fiscal transparency practices in Japan against the requirements of the IMF code of good practices on fiscal transparency. The responsibilities of different levels of government, and of the separate branches of government, are well defined. The coordination and management of fiscal activity is fairly effective. There are many respects in which Japan meets high standards of fiscal transparency. Recent initiatives have improved fiscal transparency. There is nevertheless room for major progress in key areas.
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Volume/Issue: Volume 2001 Issue 156
Publication date: September 2001
ISBN: 9781451820553
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Business and Economics , Economics- Macroeconomics , Public Finance , ISCR , CR , government , budget , public finance , national budget , summary budget information , Medium-term budget framework , budget data , General account budget , government financial institutions , government decision , government activity , supplementary budget , implicit government guarantee , government ministry , government program , Budget planning and preparation , PFM legal and regulatory frameworks , Fiscal stance

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Summary

The paper provides an assessment of fiscal transparency practices in Japan against the requirements of the IMF code of good practices on fiscal transparency. The responsibilities of different levels of government, and of the separate branches of government, are well defined. The coordination and management of fiscal activity is fairly effective. There are many respects in which Japan meets high standards of fiscal transparency. Recent initiatives have improved fiscal transparency. There is nevertheless room for major progress in key areas.

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