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Republic of Croatia ; Report on Observance of Standards and Codes—Fiscal Transparency Module

This report examines the Observance of Standards and Codes on Fiscal Transparency for Croatia. The assessment reveals that Croatia meets the fiscal transparency code in a number of areas and has been making significant progress in strengthening fiscal management and transparency. The allocation of responsibilities among different levels of government generally has been well defined, and stable intergovernmental fiscal relations have been established. The Budget Act of 2003 has significantly strengthened the legal framework for budget management. The establishment of a single treasury account has also improved controls over budget execution.
Year of publication:
2004-11-24
Institutions: International Monetary Fund (IMF) ; International Monetary Fund
Subject: Fiscal transparency | Reports on the Observance of Standards and Codes | budget act | fiscal activities | budget execution | state budget | quasi-fiscal activities | budget proposal | annual budget | internal audit | budgetary process | budget preparation | budget documents | fiscal management | budget process | budget execution report | internal control | government guarantees | fiscal data | fiscal risks | public finance | budget management | tax administration | extrabudgetary funds | fiscal reports | fiscal strategy | budget guidelines | fiscal statistics | fiscal forecasts | budget year | fiscal impact | budget outturn | contingent liabilities | government expenditure | fiscal policy | financial management | public debt | fiscal deficit | budget preparation process | fiscal reporting | government deficit | intergovernmental fiscal | budget outturns | fiscal operations | government finance statistics | intergovernmental fiscal relations | fiscal relations | government finance | fiscal accountability | quasi-fiscal activity | fiscal activity | tax policy | treasury system | fmis | fiscal performance | expenditure policy | budget execution law | open budget preparation | fiscal balance | tax system | taxation | financial management information | public financial institutions | expenditure programs | medium-term fiscal strategy | budget proposals | public financial management | accounts payable | annual budget execution | fiscal rules | accounting standards | financial management information system | central government fiscal | budget estimates | budget allocations | fiscal information | audit institutions | budgetary funds | fiscal policy objectives | budget committee | tax collection | budgetary institutions | central budget | tax revenue | fiscal roles | fiscal sustainability | revenue projections | budget amounts | central government debt | budget strategy | fiscal outturns | budget statement | budget execution reports | budget classification | primary deficit | government budget | annual budget process | budgetary control | central government expenditures | budget activities | external audit | central government expenditure | fiscal policies | treasury single account | budget policy | capital investment | fiscal capacity | debt service | budget planning | contingent liability | government interventions | fiscal policy formulation | fiscal affairs | foreign debt | fiscal policy priorities | direct government expenditure | tax evasion | decentralization | fiscal accounts | budget system | budget coverage | government accounts | budget institutions | fiscal objectives | accrual accounting | budget decision | fiscal outlook | fiscal reforms | treasury department | fiscal position | government budgetary resources | control of budget execution | budgetary accounts | improving budget preparation | budget outcomes | fiscal deficit target | general budget | fiscal consolidation | fiscal agent | budgetary central government | government guarantee | spending cuts | tax authorities | tax revenues | budget discipline | government spending | fiscal sustainability analysis | budgetary resources | fiscal implications | budget managers | government expenditures | foreign borrowing | revenue collection | fiscal affairs department | state treasury | tax authority
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Extent:
application/pdf
Series:
Type of publication: Book / Working Paper
Notes:
The text is part of a series IMF Staff Country Reports Number 04/365 5 pages long
Source:
Persistent link: https://www.econbiz.de/10005591427
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