A költségvetés rezilienciája alapesetben és külső sokk idején

Abstract

The Fiscal Transparency Code A. FISCAL TRANSPARENCY PRINCIPLES I. Fiscal Reporting Fiscal reports should provide a comprehensive, relevant, timely, and reliable overview of the government's financial position and performance. 1.1. Coverage: Fiscal reports should provide a comprehensive overview of the fiscal activities of the public sector and its sub-sectors, according to international standards. 1.1.1. Coverage of Institutions: Fiscal reports cover all entities engaged in public activity according to international standards. 1.1.2. Coverage of Stocks: Fiscal reports include a balance sheet of public assets, liabilities, and net worth. 1.1.3. Coverage of Flows: Fiscal reports cover all public revenues, expenditures, and financing. 1.1.4. Coverage of Tax Expenditures: The government regularly discloses and manages revenue loss from tax expenditure. 1.2. Frequency and Timeliness: Fiscal reports should be published in a frequent, regular, and timely manner. 1.2.1. Frequency of In-Year Reporting: In-year fiscal reports are published on a frequent and regular basis. 1.2.2. Timeliness of Annual Financial Statements: Audited or final annual financial statements are published in a timely manner. 1.3. Quality: Information in fiscal reports should be relevant, internationally comparable, and internally and historically consistent. 1.3.1. Classification: Fiscal reports classify information in ways that make clear the use of public resources and facilitate international comparisons. 1.3.2. Internal Consistency: Fiscal reports are internally consistent and include reconciliations between alternative measures of summary fiscal aggregates. 1.3.3. Historical Revisions: Major revisions to historical fiscal statistics are disclosed and explained. IMF FISCAL TRANSPARENCY CODE 2 INTERNATIONAL MONETARY FUND 1.4. Integrity: Fiscal statistics and financial statements should be reliable and subject to external scrutiny and facilitate accountability. 1.4.1. Statistical Integrity: Fiscal statistics are compiled and disseminated in accordance with international standards. 1.4.2. External Audit: Annual financial statements are subject to a published audit by an independent supreme audit institution which validates their reliability. 1.4.3. Comparability of Fiscal Data: Fiscal forecasts, budgets, and fiscal reports are presented on a comparable basis, with any deviations explained. II. Fiscal Forecasting and Budgeting Budgets and their underlying fiscal forecasts should provide a clear statement of the government's budgetary objectives and policy intentions, and comprehensive, timely, and credible projections of the evolution of the public finances. 2.1. Comprehensiveness: Fiscal forecasts and budgets should provide a comprehensive overview of fiscal prospects. 2.1.1. Budget Unity: Revenues, expenditures, and financing of all central government entities are presented on a gross basis in budget documentation and authorized by the legislature. 2.1.2. Macroeconomic Forecasts: The budget projections are based on comprehensive macroeconomic fore...

Hungarian Development Opportunities of the Resilient and Innovative Space Industry

“…The concept of resilience is also added to the vocabulary of managing the crisis due to the pandemic. The central element of the recovery plan elaborated by the european commission (hereinafter referred to as: commission) is called 'Recovery and Resilience Facility (eu, 2020), (Pulay, simon, Kisapáti, 2020).…”