In Kenya, the general government is not defined consistently with government finance statistics (GFS) principles. Relationships between the central government and public nonfinancial and financial corporations are generally clearly defined. Government holdings of fully owned corporations and...

The report on the Netherlands on the Observance of Standards and Codes discusses the fiscal transparency module and the Aide-Mémoire regarding the fiscal framework. The roles and responsibilities of and within government are, in general, clearly defined and, in many areas, the Netherlands sets...

This report on the Observance of Standards and Codes on Paraguay examines the Fiscal Transparency Module. Paraguay has made important progress toward greater fiscal transparency. The fairly comprehensive financial administration law has been complemented by legal reforms that eliminated most tax...

This report evaluates Morocco’s fiscal transparency practices and assesses compliance with the IMF’s Code of Good Practices on Fiscal Transparency. Morocco’s fiscal management system, which remains highly centralized, is essentially reliable and supported by legal...