Based on the experience of budget management reforms that have been introduced over the last two decades in a large number of member countries of the Organization for Economic Cooperation and Development (OECD) it is not uncommon to find emerging market economies moving toward performance-based...

Purpose – The purpose of this paper is to measure the social loss occurring due to the inability of the government to use the real public demand function. Design/methodology/approach – The authors developed a model that enables maximization of the public utility of a given public budget by...

This Report on the Observance of Standards and Codes assesses Fiscal Transparency for Barbados. The report reveals that Barbados has a number of good practices on fiscal transparency including a legal requirement to publish the budget Estimates, the annual report of the accountant general, and...

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...

The report presents a reassessment of fiscal transparency practices in the Republic of Cameroon, in comparison with the principles of the IMF Code of Good Practices on Fiscal Transparency. It is the follow-up to a pilot report prepared by the IMF on transparency in fiscal management. The first...

This report provides a reassessment of fiscal transparency practices in Estonia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. It presents a description of practices prepared by IMF staff on the basis of discussions with the authorities and their...

Purpose – The purpose of this paper is to examine whether or not government health care spending reduces the poor‐rich differences in health status. Specifically, it aims to assess the health status of the poor vis‐à‐vis government health spending in Nigeria. Design/methodology/approach...

Purpose – The purpose of this paper is to measure the social loss occurring due to the inability of the government to use the real public demand function. Design/methodology/approach – The authors developed a model that enables maximization of the public utility of a given public budget by...