Código de buenas prácticas de transparencia fiscal (2007)
Pages | ix-xiii |
1.1 El sector gobierno deberá distinguirse del resto del sector público y del resto de la economía. Asimismo, dentro del sector público, las funciones de política y administración deberán ser claras y divulgarse al público.
1.1.1 Deberán especificarse claramente la estructura y las funciones del gobierno.
1.1.2 Deberán definirse claramente las facultades fiscales de los poderes Ejecutivo, Legislativo y Judicial.
1.1.3 Deberán especificarse con claridad las funciones de los diferentes niveles del gobierno y sus interrelaciones.
1.1.4 Las relaciones entre el gobierno y las corporaciones públicas deberán fundamentarse en acuerdos claros.
1.1.5 Las relaciones del gobierno con el sector privado deberán ser transparentes y ajustarse a normas y procedimientos claros.
1.2 El marco jurídico, normativo y administrativo establecido para la gestión de las finazas públicas deberá ser claro y transparente.
1.2.1 La recaudación, el compromiso y el uso de los fondos públicos deberá regirse por leyes, reglamentos y procedimientos administrativos que regulen en forma integral el presupuesto, los impuestos y los demás aspectos de las finanzas públicas.
1.2.2 Las leyes y los reglamentos relativos a la recaudación de ingresos tributarios y no tributarios, y los criterios que rigen la discrecionalidad administrativa de su aplicación, deberán ser asequibles, claros y comprensibles. Las apelaciones con respecto a obligaciones tributarias y no tributarias deberán considerarse en forma oportuna.
1.2.3 Deberá establecerse un tiempo suficiente para las consultas sobre proyectos de ley y modificaciones de los reglamentos y, de ser factible, modificaciones más generales en materia de políticas.
1.2.4 Los acuerdos contractuales entre el gobierno y las entidades públicas o privadas, incluidas las empresas explotadoras de recursos y los operadores de concesiones del gobierno, deberán ser claros y estar a disposición del público.
1.2.5 La gestión de los activos y pasivos del gobierno, incluido el otorgamiento de derechos de uso o explotación de activos públicos, deberán fundamentarse en normas jurídicas explícitas.
2.1 La elaboración del presupuesto deberá respetar un calendario establecido y regirse por objetivos de política macroeconómica y fiscal claramente...
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- Manual de transparencia fiscal
- Abreviaturas y siglas
- Código de buenas prácticas de transparencia fiscal (2007)
- Prefacio
- Panorama general
- Clara definición de funciones y responsabilidades
- Procesos presupuestarios transparentes
- Acceso del público a la información
- Garantías de integridad
- Anexo
- Glosario
- Bibliografía
- Referencias en Internet
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