European Parliament Library

Belgium :, Report on Observance of Standards and Codes: Fiscal Transparency Module

The basic government finance processes are supported by a sound institutional and legal framework. Fiscal information is provided through regular publications and extensive use of the internet. Finally, audit processes are extensive and help improve budget management decisions, practices and standards, with government financial decisions evaluated ex ante and ex post by various institutions. Information is made available to the public on fiscal risk and tax expenditure in budget documents, in-year budgetary data on local government agency, content of final government accounts, and the governance of state-owned equity holdings
Table Of Contents
Cover; Contents; Abbreviations; I. Detailed Description Of Practice; A. Clarity of Roles and Responsibilities; Boxes; 1. General Government in Belgium; 2. The Management of Government Equity Holdings; 3. The 1991 Public Economic Enterprise Law; 4. The High Council of Finance; B. Open Budget Preparation, Execution, and Reporting; 5. The Budget Preparation Process; 6. The Medium-Term Budgetary Framework; C. Public Availability of Information; D. Assurances of Integrity; II. IMF Staff Commentary; Budget processes; Public availability of information; Roles and responsibilities
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (47 p.)
Specific Material Designation
Form Of Item

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