Author: | Dimitar Radev, Richard Allen | ISBN: | 9781455248643 |
Publisher: | INTERNATIONAL MONETARY FUND | Publication: | June 11, 2010 |
Imprint: | INTERNATIONAL MONETARY FUND | Language: | English |
Author: | Dimitar Radev, Richard Allen |
ISBN: | 9781455248643 |
Publisher: | INTERNATIONAL MONETARY FUND |
Publication: | June 11, 2010 |
Imprint: | INTERNATIONAL MONETARY FUND |
Language: | English |
This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implications for analysis of fiscal policies and for public financial • management (PFM)?
This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implications for analysis of fiscal policies and for public financial • management (PFM)?