Peru: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module

April 16, 2004

Preview Citation

Format: Chicago

Peru: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module, (USA: International Monetary Fund, 2004) accessed September 27, 2024

Summary

The public sector in Peru is clearly distinguished from the rest of the economy, but the existence of various legal and statistical definitions of the government makes it difficult to demarcate it clearly from the rest of the public sector. The recent constitutional reform has strengthened the decentralization process, but key fiscal aspects have yet to be defined. The current distribution of fiscal responsibilities between the central government and local governments is legally defined, but the allocation of expenditure responsibilities and intergovernmental transfers need further clarification.

Subject: Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Fiscal policy, Fiscal transparency, Public debt, Public financial management (PFM), Public sector

Keywords: Banco de la Nación, Budget planning and preparation, CR, Equity share, Executive branch, Fiscal policy, Government Contracting, Government of Peru, Government personnel, Government sector, ISCR, Peruvian authorities, Public sector, Transparency law, Transparency law

Publication Details

Pages:

38
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2004/109
Stock No:

1PEREA0012004
ISBN:

9781451830996
ISSN:

1934-7685

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