This report summarizes the Observance of Standards and Codes on Fiscal Transparency for the Former Yugoslav Republic of Macedonia. It provides an assessment of fiscal transparency practices in the Former Yugoslav Republic (FYR) of Macedonia in relation to the requirements of the IMF Code of Good...

Timor-Leste is a unitary state and has made significant progress with improving its fiscal transparency. The government has adopted a transparent, fiscally sustainable governance framework for the petroleum sector. Nonetheless, there are still many areas in which Timor-Leste diverges from the...

This report assesses the Observance of Standards and Codes on Fiscal Transparency for Moldova. Moldova has made progress in recent years in improving fiscal transparency, and meets the Code of Good Practices on Fiscal Transparency in some areas. However, shortcomings remain in several areas, and...

This paper analyzes the Report on the Observance of Standards and Codes on fiscal transparency for the United States. It assesses fiscal transparency practices in the United States against the requirements of the IMF Code of Good Practices on Fiscal Transparency. It reviews the description of...

This report provides an assessment of fiscal transparency practices in Israel against the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment has two parts. The first part is a description of practice, prepared by the IMF staff on the basis of discussions with...

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...

This paper provides a conceptual overview of economists’ attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions...

This paper discusses key findings of the assessment on observance of standards and codes on fiscal transparency for Thailand. The assessment reveals that Thailand meets requirements of the fiscal transparency code in many respects and exceeds them in a few cases. The legal framework underlying...