Switzerland: Report on Observance of Standards and Codes - Fiscal Transparency Module (Electronic book text)

1. This report provides an assessment of the fiscal transparency practices of Switzerland against the requirements of the IMF Code of Good Practices on Fiscal Transparency (2007). The first part is a description of practices, prepared by IMF staff on the basis of discussions with the authorities and their responses to the fiscal transparency questionnaire, and drawing on other available information. The second part is an IMF staff commentary on fiscal transparency in Switzerland. The two appendices summarize the staff's assessments, comment on the observance of good practices, and document the public availability of information.