Fiscal year July to the next 30 June and applies also to the budget. The company and personal financial year is 1 April to 31 March and applies to company and personal income tax. The Pakistani government's fiscal year is 1 July of the previous calendar year and concludes on 30 June. Private companies are free to observe their own accounting year, which may not be the same as government's fiscal year. In Portugal, the fiscal year is the calendar year, 1 January to 31 December. In Qatar, the fiscal year is from 1 January to 31 December. In Romania, the fiscal
Fiscal transparency efficiency, equity, effectiveness, stability and sustainability of fiscal policies. This in turn enhances the likelihood that fiscal policies will have positive economic, social and environmental impacts. • Global Initiative for Fiscal Transparency (GIFT)<br> - GIFT's Resources and Publications.<br> - High Principles on Fiscal Transparency.<br> - Principles of Public Participation in Fiscal Policy.<br> - GIFT’s Guide on Principles and Mechanisms of Public Participation in Fiscal Policy.<br> • The World Bank - Fiscal Transparency<br> • IMF - Fiscal Transparency: (Fiscal Transparency Code, Fiscal Transparency Evaluation, Fiscal Transparency Manual and Natural Resource Guide)<br> • Public Expenditure and Financial Accountability (PEFA)<br> • The Extractive