| Description |
1 online resource |
| Series |
IMF Staff Country Reports, 1934-7685 ; Country Report No. 15/32 |
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IMF Staff Country Reports ; Country Report no. 15/32
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| Contents |
Cover; CONTENTS; ABBREVIATIONS; PREFACE; EXECUTIVE SUMMARY; TABLES; 1.0. Summary Assessment Against Fiscal Transparency Code; FISCAL REPORTING; 1.0 Introduction; 1.1. List of Consolidated Ex-Post Fiscal Reports; 1.1 Coverage of Fiscal Reports; FIGURES; 1.1. Overview of the Public Sector Based on Authorities' Inventories; 1.2. Public Entities Annual Financial Statements; 1.3. Estimates of the Distribution of Public Sector Resource (Percent of GDP, 2012); 1.4. Estimates of the Distribution of Public Sector Assets and Liabilities; 1.2. Public Entities Annual Financial Statements |
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1.3 Estimates of the State's shareholdings current value1.4. Liabilities Related to Refundable VAT; 1.2 Frequency and Timeliness of Fiscal Reporting; 1.5. State's tax expenditures reported in the financial Statements; 1.3 Quality of Fiscal Reports; 1.4 Integrity of Fiscal Reports; 1.5 Summary; 1.5. Summary Assessment of Fiscal Reporting; FISCAL FORECASTING AND BUDGETING; 2.0 Introduction; 2.1. Macroeconomic, Fiscal Forecasting and Budget Documents; 2.1 Comprehensiveness of Budget Documentation; 2.1. Main Macroeconomic Aggregates: Projection versus Outturn, 2010- |
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2.2. Forecast Errors of Fiscal Aggregates, 2005-112.2 Timeliness; 2.2. Timeliness of Budget Submission; 2.3 Legal Framework; 2.3. Dates of Budget Legislation Approbation for Fiscal Years 2012 to 2014; 2.4 Policy Orientation; 2.5 Credibility; 2.3 Evolution of public debt under different scenarios; 2.4. Supplementary Budgets; 2.6 Summary; 2.4. Summary Assessment of Fiscal Forecasting and Budgeting; FISCAL RISK ANALYSIS AND MANAGEMENT; 3.0 Introduction; 3.1. Selected Reports Related to Fiscal Risks; 3.1 Risk Disclosure and Analysis; 3.1. Indicators of Macro-fiscal Risks in Selected SSA, 2005-12 |
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3.2. Selected Specific Fiscal Risks, 20133.2 Risk Management; 3.2. Budget Contingencies Provision, 2011-14; 3.3. Financial Assets & Deposits at Commercial Banks as Percent of GDP; 3.4. Selected Sub-Saharan African Countries, Bank Deposits and Assets; 3.3 Fiscal Coordination; 3.5. Selected SSA Countries: Average Annual Damages (droughts, earthquakes, floods, storms); 3.6. Local Governments Fiscal Balance; 3.7. Structure of Subsidies; 3.4 Summary; 3.8. Out of Pocket Health Payments and Age Structure; 3.3. Summary Assessment of Fiscal Risk Analysis and Management; RECOMMENDATIONS |
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4.0 Clarify Institutional Boundaries and Expand Institutional Coverage4.1 Expand Balance Sheet Coverage and Clarify the Accounting Standards; 4.2 Improve the Accuracy and the Transparency of Fiscal Forecasts; 4.3 Improve the Analysis of Fiscal Risks; 4.4 Improve the Disclosure of Fiscal Risks; 4.5 Improve Transparency and Risk Management in the Hydrocarbon and Natural Resource Sector; 4.6 Enhance the Financial Oversight of Public Enterprises; FISCAL TRANSPARENCY ACTION PLAN |
| Notes |
Print version record |
| Subject |
International Monetary Fund -- Mozambique
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| SUBJECT |
International Monetary Fund fast |
| Subject |
Transparency in government -- Mozambique
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Taxation -- Law and legislation -- Mozambique
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Finance, Public -- Mozambique -- Accounting
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Finance, Public -- Mozambique -- Evaluation
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Fiscal policy -- Mozambique
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Budget -- Mozambique
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Economic forecasting -- Mozambique
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Financial risk management -- Mozambique
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Budget
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Economic forecasting
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Finance, Public -- Accounting
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Finance, Public -- Evaluation
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Financial risk management
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Fiscal policy
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Taxation -- Law and legislation
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Transparency in government
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Mozambique
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| Form |
Electronic book
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| ISBN |
1336015799 |
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9781336015791 |
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1484316991 |
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9781484316993 |
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9781484370988 |
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1484370988 |
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