Bolivia: Fiscal Transparency Assessment
Electronic Access:
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Summary:
This paper elaborates Bolivia’s fiscal transparency assessment report. The purpose of this IMF report is to facilitate countries in analyzing the fiscal situation through the appropriate basic, good, and advanced practices to identify which areas might benefit from reforms. These reforms intend to improve the coverage, opportunity, and quality of the macrofiscal information. The IMF report suggests that the issues merited improvements are related to the nonpreparation of audited annual consolidated financial statements of the central government and the absence of estimates and reports on tax expenditure.
Series:
Country Report No. 2014/077
Subject:
Budget planning and preparation Economic sectors Expenditure Financial statements Public debt Public financial management (PFM) Public sector
Notes:
English
Publication Date:
March 12, 2014
ISBN/ISSN:
9781475575637/1934-7685
Stock No:
1BOLEA2014002
Pages:
90
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