IMF Staff Country Reports

Spain: Report on the Observance of Standards and Codes—Fiscal Transparency Module

Publication Date:

February 17, 2005

Electronic Access:

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Summary:

This report examines the Observance of Standards and Codes on Fiscal Transparency for Spain. The assessment reveals that over the last several years, Spain has made major progress not only in macroeconomic and fiscal adjustment, but also in modernizing and strengthening its fiscal institutions and in disseminating information about the government’s operations. As a result, it now fully meets or exceeds the IMF Code of Good Practices on Fiscal Transparency standards in many areas. There remain, nevertheless, certain aspects in which further progress would be desirable.

Series:

Country Report No. 2005/058

Subject:

Budget execution and treasury management Budget planning and preparation Economic sectors Expenditure Fiscal accounting and reporting Public enterprises Public financial management (PFM) Public sector