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   <subfield code="z">9781475575637</subfield>
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   <subfield code="a">International Monetary Fund.</subfield>
   <subfield code="b">Fiscal Affairs Dept.</subfield>
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   <subfield code="a">Bolivia : </subfield>
   <subfield code="b">Fiscal Transparency Assessment.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2014.</subfield>
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   <subfield code="a">IMF Staff Country Reports</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">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.</subfield>
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   <subfield code="a">IMF Staff Country Reports; Country Report ;</subfield>
   <subfield code="v">No. 2014/077</subfield>
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