TERMIUM Plus®

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CODE GOOD PRACTICES FISCAL TRANSPARENCY [1 record]

Record 1 2006-04-25

English

Subject field(s)
  • Titles of Monographs
  • Taxation
OBS

The (International Monetary Fund) IMF has developed a Code of Good Practices on Fiscal Transparency (the Code) which, if fully implemented, should provide assurances to the public and to markets that a clear picture of the structure and finances of government is available, and that the soundness of fiscal policy can be reliably assessed. While all countries are encouraged to adopt the good practices proposed in the Code, implementation is voluntary. The Code is based on four general principles: Clarity of roles and responsibilities; Public availability of information; Open budget processes and Assurances of integrity.

French

Domaine(s)
  • Titres de monographies
  • Fiscalité
OBS

Le (Fonds monétaire international) FMI a établi un Code de bonnes pratiques en matière de transparence des finances publiques (le Code) qui, pour peu qu'il soit appliqué intégralement, doit donner au public et aux marchés l'assurance que la structure et les opérations financières des administrations publiques sont clairement définies et que le bien-fondé de la politique budgétaire peut être facilement évalué. Bien que tous les pays soient encouragés à adopter les bonnes pratiques proposées dans le Code, leur mise en application est facultative. Le Code repose sur quatre grands principes : Définition claire des rôles et des responsabilités; Accès du public à l'information; Transparence des procédures budgétaires; et Garanties d'intégrité.

Spanish

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