Republic of Belarus [electronic resource] : Report on Observance of Standards and Codes—Fiscal Transparency Module.

International Monetary Fund
Washington, D.C. : International Monetary Fund, 2004.
IMF eLibrary
IMF Staff Country Reports; Country Report No. 04/361.
IMF Staff Country Reports; Country Report No. 04/361
Government document
1 online resource (23 p.)
Local subjects:
Accounting standards. (search)
Aggregate fiscal. (search)
Annual budget. (search)
Annual budget document. (search)
Annual budgets. (search)
Budget allocations. (search)
Budget amendments. (search)
Budget classification. (search)
Budget code. (search)
Budget coverage. (search)
Budget deficit. (search)
Budget document. (search)
Budget documents. (search)
Budget estimates. (search)
Budget execution. (search)
Budget execution data. (search)
Budget execution reports. (search)
Budget expenditure. (search)
Budget law. (search)
Budget legislation. (search)
Budget management. (search)
Budget organizations. (search)
Budget outturn. (search)
Budget policy. (search)
Budget policy statement. (search)
Budget preparation. (search)
Budget process. (search)
Budget projections. (search)
Budget resolutions. (search)
Budget resources. (search)
Budget revenues. (search)
Budget submission. (search)
Budget submissions. (search)
Budget support. (search)
Budget system. (search)
Budget system law. (search)
Budget systems. (search)
Budget year. (search)
Budgetary activities. (search)
Budgetary classification. (search)
Central government budget. (search)
Central government fiscal. (search)
Contingent liabilities. (search)
Current budget. (search)
Defense spending. (search)
Detailed budget execution. (search)
Discretionary exemptions. (search)
Expenditure increases. (search)
External audit. (search)
Extrabudgetary funds. (search)
Financial management. (search)
Fiscal activities. (search)
Fiscal activity. (search)
Fiscal affairs. (search)
Fiscal affairs department. (search)
Fiscal aggregates. (search)
Fiscal authorities. (search)
Fiscal data. (search)
Fiscal framework. (search)
Fiscal information. (search)
Fiscal instruments. (search)
Fiscal management. (search)
Fiscal performance. (search)
Fiscal policy. (search)
Fiscal policy objectives. (search)
Fiscal position. (search)
Fiscal relations. (search)
Fiscal relationships. (search)
Fiscal reporting. (search)
Fiscal reports. (search)
Fiscal risks. (search)
Fiscal sphere. (search)
Fiscal stance. (search)
Fiscal support. (search)
Fiscal system. (search)
Fiscal target. (search)
Fiscal targets. (search)
Fiscal transparency. (search)
Government accounts. (search)
Government budget. (search)
Government finance. (search)
Government finance statistics. (search)
Government financing. (search)
Government guarantees. (search)
Government policies. (search)
Government policy. (search)
Government securities. (search)
Intergovernmental fiscal. (search)
Intergovernmental fiscal relations. (search)
Internal control. (search)
Local budgets. (search)
Local government budget. (search)
Medium-term fiscal framework. (search)
Medium-term macroeconomic framework. (search)
National accounts. (search)
Open budget preparation. (search)
Public budget. (search)
Public debt. (search)
Public financial institutions. (search)
Quasi-fiscal activities. (search)
Reports on the Observance of Standards and Codes. (search)
Revenue forecasting. (search)
State budget. (search)
State treasury. (search)
Tax administration. (search)
Tax collection. (search)
Tax policy. (search)
Taxation. (search)
Treasury single account. (search)
Treasury system. (search)
Unrealistic budget. (search)
Belarus. (search)
This report reviews the Observance of Standards and Codes on Fiscal Transparency for Belarus. Belarus meets the requirements of the fiscal transparency code in some important areas. There is a comprehensive legal and administrative framework for management of budget resources. The Budget systems law contains an explicit commitment to an open and transparent budget process, and budget coverage improved considerably with the inclusion of five major extrabudgetary funds into the budget in 1998. Budget execution mechanisms are quite effective, and budget execution reports are of consistent quality.
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