Off-Budget Operations: Report

This study assesses the planning, implementation, programming, budgeting and evaluation of extra budgetary and tax expenditures for Brazil, Chile, Ecuador and Mexico. The off-budget operations of these countries were analyzed against the best practices guidelines defined by the OECD on Off-budget and Tax Expenditures, Budget Transparency, and Corporate Governance of State-Owned Enterprises, as well as the recommendations included in the IMF's fiscal ROSCs. This report was presented at Public Policy Management and Transparency Network's Meeting on Development Effectiveness and Result-Based Budget Management held on May 8th and 9th, 2006 in Washington DC.

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Bibliographic Details
Main Author: Inter-American Development Bank
Other Authors: Ana María Jul
Format: Working Papers biblioteca
Language:English
Published: Inter-American Development Bank
Subjects:Fiscal Policy, Public Administration, Public Private Partnership, Result-based Budget Management Resultado-Basado de Administración Presupuestal,
Online Access:http://dx.doi.org/10.18235/0011126
https://publications.iadb.org/en/budget-operations-report
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