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Mission report on fiscal administration in Bolivia, detailing its fiscal policy reform - discusses economic policy and performance, resource allocation, the national budget, the tax system, tariff policy, tax incentives, etc. Graph, illustrations, references and statistical tables.

Bolivia

International Monetary Fund. Fiscal Affairs Dept.

Published: 2014-03-12

Total Pages: 90


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This paper elaborates Bolivia’s fiscal transparency assessment report. The purpose of this IMF report is to facilitate countries in analyzing the fiscal situation through the appropriate basic, good, and advanced practices to identify which areas might benefit from reforms. These reforms intend to improve the coverage, opportunity, and quality of the macrofiscal information. The IMF report suggests that the issues merited improvements are related to the nonpreparation of audited annual consolidated financial statements of the central government and the absence of estimates and reports on tax expenditure.