TY  - BOOK
ED  - International Monetary Fund.
TI  - Bulgaria: Report on the Observance of Standards and Codes: Fiscal Transparency Module
T2  - IMF Staff Country Reports, Country Report
SN  - 1451804520 :
SN  - 1934-7685
PY  - 2005///
CY  - Washington, D.C.
PB  - International Monetary Fund
KW  - Annual Budget
KW  - imf
KW  - Budget Law
KW  - Fiscal Management
KW  - Fiscal Transparency
KW  - Reports on the Observance of Standards and Codes
KW  - Bulgaria
N2  - This 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. The capacity of the Minister of Finance, under the terms of the current organic budget law, to authorize additional discretionary spending in the event of revenue overperformance, is problematic because it reduces fiscal transparency and also accountability to the parliament
UR  - http://elibrary.imf.org/view/IMF002/00865-9781451804522/00865-9781451804522/00865-9781451804522.xml
UR  - http://www.imfbookstore.org/IMFORG/9781451804522
ER  -