This questionnaire is designed to gather basic information on fiscal institutions and practices as a basis for review of a country's fiscal management system in relation to the revised Code of Good Practices on Fiscal Transparency (fiscal transparency code). Completion of this questionnaire is an important first step in the preparation of a fiscal module of a Report on the Observance of Standards and Codes (ROSC). However, it is also envisaged that the data should be of general assistance for a range of fiscal management diagnoses by international or bilateral agencies, and by the government itself—including self-assessment against the fiscal transparency code.

International Monetary Fund...

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