Hidden Bibliographic Details
| Other authors / contributors: | Palomba, Geremia, 1966- (IMF staff)
Duplay, Renaud, (IMF staff)
Moretti, Delphine, (IMF staff)
Richmond, Christine J., (IMF staff)
Shah, Alpa, 1976- (IMF staff)
International Monetary Fund. Fiscal Affairs Department.
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| ISBN: | 1513559397
9781513559391
1513595504
9781513595504
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| ISSN: | 1934-7685
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| Notes: | "October 2015."
"Geremia Palomba, Felipe Bardella, Renaud Duplay, Delphine Moretti, Christine Richmond, Alpa Shah, and Armando Zamora"--Page 2 of pdf.
"Fiscal Affairs Department"--Page 2 of pdf.
Includes bibliographical references.
Online resource; title from pdf title page (IMF Web site, viewed October 27, 2015).
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| Summary: | This paper assesses Peru's fiscal transparency practices in comparison with the IMF's Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru's practices meet most of the principles of the IMF's Fiscal Transparency Code at good or advanced level. The country provides an extensive set of fiscal information with financial statements covering the entire public sector. There is a comprehensive budget supported by a solid fiscal framework with clear policy objectives embedded in numerical fiscal rules. The country also has a clear and comprehensive legal and fiscal regime for the management of resource revenue.
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| Standard no.: | 10.5089/9781513595504.002
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