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Code of Good Practices on Fiscal Transparency, Revised April 2007
Policy Papers, 2007The IMF has revised its Code of Good Practices on Fiscal Transparency, following a public consultation process. Nine new practices have been added to the Code and many existing practices have been broadened in scope. The four pillars of the original Code remain unchanged: clarity of roles and responsibilities, open budget processes, public availability
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HARMONIZATION. COMPARATIVE APPROACH OF THE ROMANIAN FISCAL CODE AND FRENCH GENERAL TAX CODE [PDF]
Even with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes. Still, the growing integration of economic activity is placing bigger and bigger pressures on this problem, as transnational companies are operating more and more ...
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THE ASSAULTS OF MORAL AND FISCAL ASSETS IN CODE NO. 5846
2006Fikir ve sanat eserleri, insanları, diğer canlılardan ayıran ve insan kimliğini en belirgin şekilde temsil eden ürünlerdir. Medeniyet, varlığını, bugün ulaşmış olduğu seviyeyi ve geleceğini insanoğlunun bu kendine has ürününe borçludur. Sahip olduğu bu misyonun varlığı ile birlikte değerlendirildiğinde insanın en değerli ve esas ürünü olan fikir ve ...
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Proceedings in Relation to Absent Persons Under the Fiscal Penal Code (Selected Issues)
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2021Ireneusz Nowikowski
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Malawi; Report on the Observance of Standards and Codes-Fiscal Transparency Module
2002This paper presents report on the Observance of Standards and Codes—Fiscal Transparency Module for Malawi. A number of improvements have been made to budget management in Malawi in recent years that are increasing the level of fiscal transparency.
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Bulgaria; Report on the Observance of Standards and Codes: Fiscal Transparency Module
2005This report on the Observance of Standards and Codes on Fiscal Transparency on Bulgaria explains a detailed description of practice. Important areas where Bulgaria meets the code include the consistent use of the consolidated general government as the basis for fiscal policy and reporting; and clear articulation of fiscal targets and rules.
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Mongolia; Report on the Observance of Standards and Codes-Fiscal Transparency
2001This report provides an assessment of fiscal transparency practices in Mongolia against the requirements of the IMF Code of Good Practices on Fiscal Transparency. This paper analyzes the government's participation in the financial and nonfinancial sectors of the economy.
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Chile; Report on Observance of Standards and Codes—Fiscal Transparency
2003The Chilean government has succeeded in constructing and disseminating a clear view of its objectives and targets, both at the macroeconomic level and for individual budget programs. Government accountability to congress and the public is demonstrably being strengthened.
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Fiscal Decentralization in the Philippines after the 1991 Code
2014Yurika Suzuki, Hiroko Uchimura
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