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

Author: International Monetary Fund

Volume/Issue: Volume 2005 Issue 058

Publication date: February 2005

ISBN: 9781451812121

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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.

Economics- Macroeconomics , Public Finance , ISCR , CR , state budget , final accounts , General State administration , state authorization , government holding , annual budget , budget document , fiscal year , accounting system , internal audit , private sector , CCAA expenditure , Budget planning and preparation , Public enterprises , Fiscal accounting and reporting , Public sector

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Summary

This report examines the Observance of Standards and Codes on Fiscal Transparency for Spain. The assessment reveals that over the last several years, Spain has made major progress not only in macroeconomic and fiscal adjustment, but also in modernizing and strengthening its fiscal institutions and in disseminating information about the government’s operations. As a result, it now fully meets or exceeds the IMF Code of Good Practices on Fiscal Transparency standards in many areas. There remain, nevertheless, certain aspects in which further progress would be desirable.