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Morocco: Report on Observance of Standards and Codes: Fiscal Transparency Module

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  • International Monetary Fund

Abstract

This report evaluates Morocco’s fiscal transparency practices and assesses compliance with the IMF’s Code of Good Practices on Fiscal Transparency. Morocco’s fiscal management system, which remains highly centralized, is essentially reliable and supported by legal safeguards, and adequate for steering budget performance. The far-reaching amendment of the organic law governing budget laws carried out in November 1998, the legislative and regulatory provisions that accompanied it, and the recent reforms have led to significant progress with respect to the clarity of fiscal and accounting standards and access to financial information.

Suggested Citation

  • International Monetary Fund, 2005. "Morocco: Report on Observance of Standards and Codes: Fiscal Transparency Module," IMF Staff Country Reports 2005/298, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:2005/298
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=18503
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    Citations

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    Cited by:

    1. Jorge Martinez-Vazquez, 2011. "Municipal Finances in Latin America: Features, Issues, and Prospects," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1107, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Salim Araji & Vladimir Hlasny & Layal Mansour Ichrakieh & Vito Intini, 2019. "Targeting debt in Lebanon: a structural macro-econometric model," Middle East Development Journal, Taylor & Francis Journals, vol. 11(1), pages 75-104, January.
    3. Robert P. Jr. Beschel & Mark Ahern, 2012. "Public Financial Management Reform in the Middle East and North Africa : An Overview of Regional Experience," World Bank Publications - Books, The World Bank Group, number 9368.
    4. Mr. Ian Lienert, 2010. "Should Advanced Countries Adopt a Fiscal Responsibility Law?," IMF Working Papers 2010/254, International Monetary Fund.
    5. Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
    6. Ana María Jul, 2006. "Off-Budget Operations: Report," IDB Publications (Working Papers) 23838, Inter-American Development Bank.

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