Greece: Report on Observance of Standards and Codes—Fiscal Transparency Module-Update

Author: International Monetary Fund

Volume/Issue: Volume 2003 Issue 158

Publication date: June 2003

ISBN: 9781451816174

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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.

ISCR , CR , budget , outcome report , ROSC update , budget expenditure , Greece's subscription , Budget planning and preparation , Financial statements , Fiscal accounting and reporting , Special Data Dissemination Standard (SDDS)

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Summary

This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Greece. Two important steps toward improving fiscal transparency since the last ROSC update were Greece’s subscription to the Special Data Dissemination Standard in November 2002, and participation in the preparation of the data module of the ROSC. Other steps included improving fiscal audits and the evaluation of budget expenditure, and measures in the recent tax reform to simplify the tax system.