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연구정보

[경제] Georgia: Technical Assistance Report-Fiscal Transparency Evaluation

조지아 국외연구자료 연구보고서 - IMF 발간일 : 2024-03-25 등록일 : 2024-03-27 원문링크

This report updates the Fiscal Transparency Evaluation for Georgia published in 2017. Over the past six years, Georgia has taken significant steps to address the transparency gaps identified in the 2017 assessment. Fiscal reporting has become more comprehensive through an increased coverage of public entities, and the publishing of annual financial statements for the central government since 2020. Improvements in fiscal forecasting and budgeting include, but are not limited to, the recalibration and adoption of a new set of fiscal rules and the reconciliation and explanation of changes to the government’s previous forecasts. Fiscal risk analysis and management has been expanded to comprise a wider set of risks, and at the same time undertaking more complex analytical exercises, including of long-term risks. The updated evaluation identified gaps that the country should address to continue improving transparency, including further increasing the coverage of fiscal reports or strengthening the external oversight of the government’s financial position, among others.

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