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- DescriptionThis paper analyzes the main sources of fiscal risks, including from unexpected changes in macroecomic variables and banking crises, which can have major consequences for countries' fiscal and public debt sustainability. It builds on an overview of existing practices in a wide range of countries to provide practical suggestions on how to promote disclosure of such risks and on risk mitigation and management. The paper was written in response to requests from IMF member countries for advice on this subject. The paper also includes an example of a possible statement of fiscal risks.
- Author(s)Aliona Cebotari,Amine Mati,Jeffrey E. Davis,Lusine Lusinyan,Murray Petrie,Paolo Mauro,Ricardo Velloso
- PublisherInternational Monetary Fund (IMF)
- Date of Publication15/04/2009
- SubjectFinance & Accounting
- Place of PublicationWashington, DC
- Country of PublicationUnited States
- ImprintInternational Monetary Fund (IMF)
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