Prefacio
Author | Teresa Ter-Minassian |
Profession | Directora Departamento de Finanzas Públicas |
Pages | vii |
Las revisiones delCódigo de buenas prácticas de transparencia fiscal y del Manual de Transparencia Fiscal constituyen hitos del proceso mediante el cual el FMI promueve la apertura y la claridad en la divulgación de las políticas y las tendencias fiscales. El Código empezó a elaborarse hace 10 años, y desde entonces ha ido ganando aceptación entre los países miembros del FMI como parámetro de referencia de la transparencia fiscal; el Manual, por su parte, se ha convertido en la principal fuente de información sobre estrategias para mejorar la transparencia fiscal.
El Código ha sido la base sobre la cual casi la mitad de los países del FMI han preparado el módulo de transparencia fiscal de sus Informes sobre la Observancia de los Códigos y Normas (IOCN), y le ha permitido al FMI llevar a cabo una supervisión más eficaz de las políticas y la evolución fiscales. El Manual brinda orientación en cuanto a las buenas prácticas de transparencia fiscal, y en la presente revisión se han incorporado nuevos ejemplos obtenidos de los IOCN y de otras fuentes. El Manual, además, estrecha los vínculos con la Guía sobre la transparencia del ingreso proveniente de los recursos naturales, publicada en 2005 y ahora armonizada con las nuevas versiones del Código y el Manual.
La revisión del Có...
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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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