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16 января, 16:36

Is the Open Budget Survey Biased against Francophone Countries?

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Posted by Ian Lienert1 In the Open Budget Surveys (OBSs) published prior to 2015, the average overall score of francophone countries were quite a lot lower than those of comparable non-francophone countries. This led some French-speaking observers to remark that...

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13 января, 01:13

Gender Budgeting in Central America

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Posted by Virginia Alonso Albarran[1] The IMF’s Technical Assistance Center for Central American Countries and the Dominican Republic (CAPTAC-DR), and the IMF’s Fiscal Affairs Department (FAD) organized a seminar on Gender Budgeting in Costa Rica in December 2017. More than...

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12 января, 18:47

Reorganization of the Budget Directorate in Senegal

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Posted by Bruno Imbert[1] The budget department in Senegal underwent recently a major reorganization, having remained broadly unchanged for several decades. The old structure had outlived its useful life and is being replaced by one that is better able to...

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12 января, 17:53

La réorganisation de la Direction générale du budget (DGB) au Sénégal

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Publié par Bruno Imbert[1] Après plusieurs années d’une relative stabilité la direction en charge du budget a récemment vécu des changements majeurs. L’ancienne organisation a été remplacée par une nouvelle plus à même de faire face aux enjeux liés aux...

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12 января, 17:53

Reorganization of the Budget Directorate in Senegal

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. Posted by Bruno Imbert[1] The budget department in Senegal underwent recently a major reorganization, having remained broadly unchanged for several decades. The old structure had outlived its useful life and is being replaced by one that is better able...

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05 января, 20:12

Top Ten PFM Blog Posts of 2017

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Posted by Richard Allen, Teresa Curristine, and Daniel Shrift[1] 2017 was another bumper year for the PFM blog, with nearly 70 articles being published. The blog also celebrated its 10th anniversary! Readership levels maintained their high level of the previous...

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03 января, 19:37

New Cash Basis IPSAS

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Posted by Guohua Huang[1] Recently, the International Public Sector Accounting Standard Board (IPSASB) published its revised Cash Basis IPSAS—Financial Reporting under the Cash Basis of Accounting—thus replacing the standard first published in 2003 and modified in 2006 and 2007. It...

18 декабря 2017, 17:11

Shedding Light on Hidden Government Spending: Tax Expenditures

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By Tom Neubig and Agustin Redonda1 Tax expenditures (TEs) are used by governments around the world to promote public policy objectives. Examples include tax deductions on mortgage interest to encourage home ownership and preferential tax treatment of pension savings. TEs...

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06 декабря 2017, 17:35

Fighting Illicit Fund Flows in Sub-Saharan Africa

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Posted by Howard Cooper, Paul Nash, and Oliver Stern[1] In September 2017, Kroll delivered a seminar to a group of representatives from the Fiscal Network of the IMF’s African Department. The seminar, entitled ‘Fighting Illicit Fund Flows in Sub-Saharan Africa’,...

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01 декабря 2017, 19:11

IPSAS on Social Benefits

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Posted by Guohua Huang[1] Providing social benefits to the public is a critical responsibility of governments. However, concerns have been raised about the financial sustainability of social benefit policies in many countries. One recent IMF study[2] showed that, without further...

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28 ноября 2017, 19:15

Cost-Benefit Analysis of State-Owned Enterprises

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Posted by Taz Chaponda[1] The problems associated with state-owned enterprises (SOEs) are well known. They are very costly to run, few of them make profits, or if they do, they tend not to pay dividends on a consistent basis. This...

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22 ноября 2017, 22:01

Debt Defaults and Public Investment in Emerging Markets

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Posted by Rohini Ray[1] A recent study by Ruiz Nunez and Wei[2] shows that emerging markets face an investment gap of 6.1 percent of GDP and need to double their current investment expenditure to meet the growing demand for economic...