Off-Budget Operations: Report

Peer Reviewed icon Peer Reviewed
Date issued
Mar 2006
Subject
Fiscal Policy;
Public Administration;
Public Private Partnership
Country
Brazil;
Chile;
Ecuador;
Mexico
Category
Working Papers
This study assesses the planning, implementation, programming, budgeting and evaluation of extra budgetary and tax expenditures for Brazil, Chile, Ecuador and Mexico. The off-budget operations of these countries were analyzed against the best practices guidelines defined by the OECD on Off-budget and Tax Expenditures, Budget Transparency, and Corporate Governance of State-Owned Enterprises, as well as the recommendations included in the IMF's fiscal ROSCs. This report was presented at Public Policy Management and Transparency Network's Meeting on Development Effectiveness and Result-Based Budget Management held on May 8th and 9th, 2006 in Washington DC.