IMF Staff Country Reports

France: Report on the Observance of Standards and Codes-Fiscal Transparency: An Update

Publication Date:

November 5, 2001

Electronic Access:

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Summary:

The transparency of budget presentation and the accountability to parliament have been improved. A clear view has been provided of the implementation of the objectives of the previous fiscal year for the central government. An annex to the budget showed cost-sharing contributions, which were previously left out. On the revenue side, more information has been provided on the methodology and assumptions used to estimate tax revenues and on the amounts of tax revenues earmarked for social security funds and local authorities.

Series:

Country Report No. 2001/196

Subject:

Budget planning and preparation Fiscal law Fiscal policy PFM legal and regulatory frameworks Public financial management (PFM) Revenue administration