Islamic Republic of Iran: Report on the Observance of Standards and Codes-Fiscal Transparency Module
Electronic Access:
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Summary:
This report assesses the Observance of Standards and Codes on Fiscal Transparency for the Islamic Republic of Iran. Since the enactment of the five-year Development Plan covering 2000–04, the authorities have taken a number of steps to enhance fiscal transparency, especially with respect to the budget process. Important recent actions include eliminating implicit exchange rate subsidies, budgetizing other implicit subsidies including those associated with price controls, and adopting contemporary budget classification standards. The audit framework for the public sector has a robust legal framework and follows international auditing standards.
Series:
Country Report No. 2002/267
Subject:
Budget execution and treasury management Budget planning and preparation Central government spending Economic sectors Expenditure Fiscal accounting and reporting Public financial management (PFM) Public sector
English
Publication Date:
December 10, 2002
ISBN/ISSN:
9781451818994/1934-7685
Stock No:
1IRNEA0032002
Pages:
23
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