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Books and Analytical Papers

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Cover Departmental Papers
ISORA 2023: Tax Administration: Performance and Practices
William Joseph Crandall
,
Elizabeth Gavin
,
Zhaoqing Liu
,
Andrew R Masters
, and
Poorva Navalgundkar
This paper presents a broad analysis of the International Survey on Revenue Administration (ISORA) 2023, which collected detailed data from 166 tax administrations worldwide for fiscal year (FY) 2022. It is the first survey since FY 2017 to cover tax administration practices and structural foundations extensively, providing valuable insights into global tax administration performance, resources, and governance frameworks. The paper also provides contextual information about the survey, to aid interpretation and facilitate use of the comparative database.
Keywords:
Tax administration core functions; tax administration performance; tax administration resources; comparative data; International Survey on Revenue Administration (ISORA)
Cover IMF Staff Country Reports
Peru: 2026 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Peru
International Monetary Fund. Western Hemisphere Dept.
and
International Monetary Fund. Strategy, Policy, & Review Department
Peru is benefiting from its most favorable terms of trade since the 1950s, driven by high metal prices, which have buoyed domestic demand and strengthened the fiscal and external positions. Despite political uncertainty and recent energy price shocks, very strong macroeconomic policy frameworks have helped sustain market confidence, lower financial volatility, and preserve market access on favorable terms.
Cover Technical Assistance Reports
Portugal: Technical Assistance Report-Public Investment Management Assessment (PIMA) and Climate PIMA (C-PIMA)
International Monetary Fund. Fiscal Affairs Dept.
This report presents the findings of the Public Investment Management Assessment (PIMA) and the Climate PIMA (C-PIMA) conducted for Portugal at the request of the Ministry of Finance. Despite a variable pattern of public investment in recent decades, Portugal has developed a reasonable level of public infrastructure, much of it delivered through PPPs. This assessment finds that Portugal’s infrastructure governance framework is generally strong but identifies scope for improvement across the lifecycle, especially in strategic planning, multiyear budgeting, project appraisal, maintenance and investment implementation. The complementary Climate PIMA shows progress in integrating climate considerations with scope to further embed climate-sensitive project appraisal and budgeting practices. To enhance investment efficiency and climate resilience, the report recommends strengthening medium-term strategic planning and budgeting, reinforcing Ministry of Finance oversight in early project stages, enhancing project preparation and appraisal practices, streamlining execution processes, continuing to embed climate considerations in investment management and building capacity across the public sector.
Keywords:
Public investment management; infrastructure governance; green public financial management.
Cover IMF Staff Country Reports
République Démocratique du Congo: Deuxième revue de l'accord au titre de La Facilité Élargie de Crédit, demandes de dérogation sur critère de réalisation non atteint et de modification de critères de réalisation quantitatifs et revue des assurances de financement ; et première revue de l'accord au titre de la facilité pour La Résilience et La Durabilité et demande de rééchelonnement de l'accès-communiqué de presse ; rapport des services ; et déclaration de L'Administrateur pour La République Démocratique du Congo
International Monetary Fund. African Dept.
Le pays continue de traverser une situation très difficile marquée par le conflit dans l’est et exacerbée par une montée des pressions humanitaires. Cette situation continue de peser sur les finances publiques, l’accroissement des dépenses sécuritaires évinçant d’autres dépenses essentielles. Les mesures de transition politique prises récemment, notamment un remaniement gouvernemental et des changements à la tête de la Banque centrale et de l’Assemblée nationale, n’ont pas modifié le ferme engagement des autorités à l’égard du programme appuyé par le FMI.
Keywords:
Rsf reform; DRC government; Rsf program; climate context; DRC Development Policy Financing; Exchange rates; Arrears; Global
Cover High-Level Summary Technical Assistance Reports
Portugal: Public Investment Management Assessment with the Climate Module
Ed Hearne
,
Ian H Hawkesworth
,
Yasemin Hurcan
,
Sylke von Thadden-Kostopoulos
,
Eduardo Aldunate
, and
Hana Huzjak
This report presents the findings of the Public Investment Management Assessment (PIMA) and the Climate PIMA (C-PIMA) conducted for Portugal at the request of the Ministry of Finance. Despite a variable level of public investment in recent decades, Portugal has developed a reasonable level of public infrastructure, much of it delivered through PPPs. This assessment finds that Portugal’s infrastructure governance framework is generally strong but identifies scope for improvement across the lifecycle, especially in strategic planning, multiyear budgeting, project appraisal, maintenance and investment implementation. The complementary Climate PIMA shows progress in integrating climate considerations with scope to further embed climate-sensitive project appraisal and budgeting practices. The report recommends strengthening medium-term strategic planning and budgeting, reinforcing Ministry of Finance oversight in early project stages, enhancing project preparation and appraisal practices, streamlining execution processes, continuing to embed climate considerations in investment management and building capacity across the public sector.
Keywords:
Public investment management; infrastructure governance; green public financial management
Cover High-Level Summary Technical Assistance Reports
Angola: Macroeconomic Framework Technical Assistance: Scoping Mission Report
Simone M Cuiabano
,
Ricardo Alves Monteiro
, and
Maria Sofi­a Anastacio
This document outlines the initiation and early stages of a Technical Assistance project designed to improve Angola's Ministry of Planning (MinPlan) macroeconomic framework, ensuring consistency across the four sectors of the economy. Following a request from Angolan authorities, IMF ICD staff engaged in comprehensive virtual discussions with the MinPlan and Ministry of Finance in February, March, and May 2025. A scoping mission was held in Luanda in May 2025 to diagnose existing capacity and resources at the National Directorate of Socioeconomics Studies (DNESE) for forecasting and policy analysis. The agreed-on action plan is centered around the customization of the Macroeconomic Foundations Tool (MFT), which will assist the directorate in more effectively achieving their responsibilities as coordinator of the Macroeconomic Programming exercise.
Keywords:
Macroeconomic Framework; Financial Programming and Policies; Macroeconomic Foundations Tool (MFT)
Cover High-Level Summary Technical Assistance Reports
Angola: Assistência Técnica sobre o Quadro Macroeconómico: Missão de Escopo
Simone M Cuiabano
,
Ricardo Alves Monteiro
, and
Maria Sofi­a Anastacio
Este documento descreve o início e as fases iniciais de um projeto de Assistência Técnica destinado a melhorar o quadro macroeconómico do Ministério do Planeamento de Angola (MinPlan), garantindo a coerência entre os quatro setores da economia. Na sequência de um pedido das autoridades angolanas, o corpo técnico do ICD do FMI inciou discussões virtuais abrangentes com o MinPlan e o Ministério das Finanças em fevereiro, março e maio de 2025. Em maio de 2025, realizou-se em Luanda uma missão de escopo para diagnosticar a capacidade e os recursos existentes na Direcção Nacional de Estudos Socioeconómicos (DNESE) para a elaboração de previsões e análise de políticas. O plano de ação acordado centra-se na personalização do Instrumento de Bases Macroeconómicas (MFT), que ajudará a direção a cumprir mais eficazmente as suas responsabilidades como coordenador do exercício de Programação Macroeconómica.
Keywords:
Quadro Macroeconómico; Políticas e Programação Financeira; Macroeconomic Foundations Tool (MFT)
Cover IMF Staff Country Reports
Greece: Financial System Stability Assessment
International Monetary Fund. Monetary and Capital Markets Department
and
International Monetary Fund. European Dept.
The first Financial Sector Assessment Program (FSAP) of Greece since 2006 has found risks to financial stability were low prior to the start of the war in the Middle East and remain manageable. The Greek financial system has experienced significant consolidation since the Greek Sovereign Crisis and is dominated by four systemically important (SI) banks. These banks underwent major asset cleanups through the securitization and sales of non-performing loans (NPLs) since 2019. They now enjoy strong balance sheets, profitability, and liquidity on the back of low-cost deposit bases and loans to domestic non-financial corporates (NFCs). However, mortgage and SME lending markets remain limited, partly due to the slow pace of resolution of the large stock of NPLs now managed by credit servicers (approximately 2.9 million loans from 2.4 million borrowers out of a population of 10.4 million people). Other non-bank financial institutions (NBFIs) play only a limited role in the Greek financial system.
Cover IMF Staff Country Reports
Sri Lanka: Fifth and Sixth Reviews under the Extended Arrangement under the Extended Fund Facility, Requests for a Waiver of nonobservance of a Performance Criterion, Modification of Performance Criteria, and Financing Assurances Review-Press Release; Staff Report; and Statement by the Executive Director for Sri Lanka
International Monetary Fund. Asia and Pacific Dept
and
International Monetary Fund. Strategy, Policy, & Review Department
Gains from the reform program enabled a swift response to Cyclone Ditwah and the Middle East conflict, and helped preserve economic resilience. The final year of the Extended Fund Facility program focuses on consolidating gains and strengthening growth foundations. Uncertainties from the Middle East conflict and global trade policy have increased downside risks to macroeconomic and social stability.
Cover IMF Staff Country Reports
The Republic of Azerbaijan: Staff Report for the 2026 Article IV Consultation
International Monetary Fund. Middle East and Central Asia Dept.
and
International Monetary Fund. Strategy, Policy, & Review Department
Economic momentum waned in 2025, coming off elevated growth in 2024. Inflation rose, driven by food prices, but remains within the target band. The war in the Middle East has heightened uncertainty, even as it potentially augments Azerbaijan's buffers. Addressing any inflationary pressures as well as—given falling hydrocarbon reserves—sustained fiscal consolidation and economic diversification are the main challenges.