Abstract | Keywords | Export | Availability | Bookmark

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Armenia’s fiscal transparency practices have benefitted from public financial management reforms over the last decade, and several planned reforms will bring further progress. Fiscal forecasts and budgets have become more forward looking and policy oriented, with the introduction of a medium-term expenditure framework (MTEF), improved fiscal objectives, and a performance budgeting system. Fiscal risk disclosure, though fragmented, has gradually improved, in particular, in macrofiscal risk assessment, and a PPP law is being drafted. The accrual accounting reform will significantly improve the coverage and quality of the budget execution reports and fiscal statistics that already provide timely and frequent information about the financial position of the government.

Budgeting --- Public Finance --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- National Budget, Deficit, and Debt: General --- National Government Expenditures and Related Policies: General --- Forecasts of Budgets, Deficits, and Debt --- Budgeting & financial management --- Public finance & taxation --- Budget planning and preparation --- Fiscal risks --- Budget execution and treasury management --- Expenditure --- Medium-term budget frameworks --- Budget --- Fiscal policy --- Expenditures, Public --- Armenia, Republic of