<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01617cas a2200241 a 4500</leader>
  <controlfield tag="001">AALejournalIMF001686</controlfield>
  <controlfield tag="008">230101c9999    xx  r poo     0    0eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="c">5.00 USD</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="z">9781451820553</subfield>
  </datafield>
  <datafield tag="022" ind1=" " ind2=" ">
   <subfield code="a">1934-7685</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
   <subfield code="a">BD-DhAAL</subfield>
   <subfield code="c">BD-DhAAL</subfield>
  </datafield>
  <datafield tag="110" ind1="2" ind2=" ">
   <subfield code="a">International Monetary Fund.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Japan : </subfield>
   <subfield code="b">Report on the Observance of Standards and Codes-Fiscal Transparency Module.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2001.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (18 pages)</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
   <subfield code="a">IMF Staff Country Reports</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="506" ind1=" " ind2=" ">
   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
   <subfield code="a">The paper provides an assessment of fiscal transparency practices in Japan against the requirements of the IMF code of good practices on fiscal transparency. The responsibilities of different levels of government, and of the separate branches of government, are well defined. The coordination and management of fiscal activity is fairly effective. There are many respects in which Japan meets high standards of fiscal transparency. Recent initiatives have improved fiscal transparency. There is nevertheless room for major progress in key areas.</subfield>
  </datafield>
  <datafield tag="538" ind1=" " ind2=" ">
   <subfield code="a">Mode of access: Internet</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">IMF Staff Country Reports; Country Report ;</subfield>
   <subfield code="v">No. 2001/156</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/002/2001/156/002.2001.issue-156-en.xml</subfield>
   <subfield code="z">IMF e-Library</subfield>
  </datafield>
 </record>
</collection>
