Russian Federation: Fiscal Transparency Evaluation

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2014 Issue 134

Publication date: May 2014

ISBN: 9781498348058

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Public Finance , ISCR , CR , annual budget , balance sheet , fiscal policy , reserve fund , net present value , financial activity , public-private partnership , investment fund , federal budget , General government balance sheet , Budget planning and preparation , Financial statements , Fiscal risks , Fiscal reporting , Africa , Australia and New Zealand , Global

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Summary

This paper discusses key findings of the pilot Fiscal Transparency Evaluation for the Russian Federation. Most aspects of Russia’s fiscal reporting and budgeting practices are in line with good or advanced practice under the July 2013 draft of the Fiscal Transparency Code. The disclosure and management of fiscal risks has significantly improved in recent years. The evaluation highlights a number of important areas where fiscal transparency practices could be further improved. Addressing these gaps in fiscal transparency practices would enable the government to provide a more complete picture of its fiscal position, prospects, and risks.