Kingdom of the Netherlands—Netherlands: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module

Author: International Monetary Fund

Volume/Issue: Volume 2006 Issue 124

Publication date: March 2006

ISBN: 9781451829532

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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.

Exports and Imports , Economics- Macroeconomics , Public Finance , ISCR , CR , ceiling , deficit , central government , government , final accounts , term of office , budget year , fiscal policy , annual budget , debt management , accounting system , Budget planning and preparation , Tax expenditures , Fiscal accounting and reporting , Budget execution and treasury management

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Summary

The report on the Netherlands on the Observance of Standards and Codes discusses the fiscal transparency module and the Aide-Mémoire regarding the fiscal framework. The roles and responsibilities of and within government are, in general, clearly defined and, in many areas, the Netherlands sets best practice standards. The basic principles of the trend-based fiscal framework include the separation of tax receipts and outlays, a stable and well-defined set of expenditure rules, and use of expenditure ceilings to implement policy.