COVID Module Question 14

Do the published documents or information about the implementation of the emergency fiscal policy package under consideration include information on: (a) actual expenditures for spending measures; (b) actual revenue losses from tax relief measures; and (c) total exposure of loans and loan guarantees issued by the government, included in the package?

Guidelines
This question assesses whether information on actual expenditures, actual revenue losses and actual loans and loan guarantees issued, are included in the published documents and data related to the implementation of the emergency fiscal policy package.

The question asks whether actual expenditures are shown by administrative unit or individual program, a more detailed presentation, as addressed in the guidelines for Question 2 above.

The question also asks whether actual revenue losses from tax relief measures are presented in total and by individual measure, as discussed in the guidelines for Question 5 above.

This question also assesses whether published documents or information include information on the total exposure to loans and loan guarantees issued by the government, as addressed in the guidelines for Question 6 above.

Finally, the question asks whether the presentation includes a narrative explaining the implementation of specific policy initiatives, providing a discussion for instance of how the policies have been implemented and what has been achieved.

Example: COVID-related execution information is presented in a dedicated portal managed by the SAI. In Ukraine, the Ministry of Finance is reporting separately on the Acute Respiratory Disease Fund COVID-19 caused by SARS-CoV-2 coronavirus and its consequences: https://mof.gov.ua/uk/data_and_analytics-433

Tick boxes: ''Please check the boxes of the items that appear in the relevant documentation. If none of the items are presented, please check ‘None of the Above’. In the comment box, please provide a detailed citation for each item selected below as described in the assessment directions as well as any additional details.''


 * ☐  Total expenditures
 * ☐  Expenditures by administrative unit
 * ☐  Expenditures by program
 * ☐  Total revenue losses from tax relief measures
 * ☐  Revenue losses for individual tax relief measures
 * ☐  Total exposure to loans and loan guarantees issued
 * ☐  Explanatory narrative
 * ☐  None of the above
 * ☐  Not applicable (the EFPP does not include tax relief measures or loans or loan guarantees)

Should researchers only reference documents produced by the executive?
No. Researchers can use any documents produced by any public entity to answer the questions, at least to start with. We can then, when analyzing the results, decide whether these "count" or not. If you have any questions or concerns regarding a particular document, please bring it to the team.