Tajikistan Government Expenditures : Size, Composition and Trends

This policy note is part of the World Bank's Programmatic Public Expenditure Review (PER) work program for FY2012-2014. The PER consists of a series of fiscal policy notes, which aim at providing the Government of Tajikistan with recommendatio...

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Main Author:	World Bank
Format:	Public Expenditure Review
Language:	English en_US
Published:	Washington, DC 2014
Subjects:	ACCESS TO PUBLIC SERVICES CONSOLIDATION FISCAL POLICY PUBLIC FINANCIAL MANAGEMENT PUBLIC SPENDING REVENUE COLLECTION RISKS TAX INCENTIVES TAX POLICY ANALYSIS
Online Access:	http://documents.worldbank.org/curated/en/2013/08/19760016/government-expenditures-size-composition-trends http://hdl.handle.net/10986/20772

id	okr-10986-20772
recordtype	oai_dc
spelling	okr-10986-207722021-04-23T14:03:56Z Tajikistan Government Expenditures : Size, Composition and Trends World Bank ACCESS TO PUBLIC SERVICES CONSOLIDATION FISCAL POLICY PUBLIC FINANCIAL MANAGEMENT PUBLIC SPENDING REVENUE COLLECTION RISKS TAX INCENTIVES TAX POLICY ANALYSIS This policy note is part of the World Bank's Programmatic Public Expenditure Review (PER) work program for FY2012-2014. The PER consists of a series of fiscal policy notes, which aim at providing the Government of Tajikistan with recommendations to strengthen budgetary processes and analysis. This policy note, the first in the series, sets the stage for the further in-depth discussion of the issues, identified in the note, based on the analysis of trends and composition of public spending during the period 2007-2013. The note is structured as follows. Section 2 begins with a brief review of macroeconomic context to provide the background for analysis of fiscal policy during the last six years and implications for fiscal policy going forward. Section 3 presents the overall fiscal picture and highlights the fiscal risks to be addressed to sustain the recent progress in fiscal consolidation. Sections 4 and 5 dig deeper in the composition and trends of expenditures and reviews, respectively. Section 6 provides the main conclusions: 1) fiscal consolidation is on track, but further building of fiscal buffers may be needed; 2) risks to the fiscal adjustment are both domestic and external; 3) public finance management has improved, but reform is progressing slowly; 4) the size of government is small, but it is skewed toward capital outlays; 5) public spending on social sectors has increased, but the quality and access to public services must be improved; 6) revenue collection is challenged due to weaknesses in tax evasion detection and tax policy analysis; and 7) a recently revised Tax Code became effective in 2013 and is expected to enhance incentives for the private sector to grow while reducing incentives for tax evasion. 2014-12-17T21:39:54Z 2014-12-17T21:39:54Z 2013-08 http://documents.worldbank.org/curated/en/2013/08/19760016/government-expenditures-size-composition-trends http://hdl.handle.net/10986/20772 English en_US Takijistan policy notes on public expenditures;policy note no. 1 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Economic & Sector Work :: Public Expenditure Review Europe and Central Asia Tajikistan
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCESS TO PUBLIC SERVICES CONSOLIDATION FISCAL POLICY PUBLIC FINANCIAL MANAGEMENT PUBLIC SPENDING REVENUE COLLECTION RISKS TAX INCENTIVES TAX POLICY ANALYSIS
spellingShingle	ACCESS TO PUBLIC SERVICES CONSOLIDATION FISCAL POLICY PUBLIC FINANCIAL MANAGEMENT PUBLIC SPENDING REVENUE COLLECTION RISKS TAX INCENTIVES TAX POLICY ANALYSIS World Bank Tajikistan Government Expenditures : Size, Composition and Trends
geographic_facet	Europe and Central Asia Tajikistan
relation	Takijistan policy notes on public expenditures;policy note no. 1
description	This policy note is part of the World Bank's Programmatic Public Expenditure Review (PER) work program for FY2012-2014. The PER consists of a series of fiscal policy notes, which aim at providing the Government of Tajikistan with recommendations to strengthen budgetary processes and analysis. This policy note, the first in the series, sets the stage for the further in-depth discussion of the issues, identified in the note, based on the analysis of trends and composition of public spending during the period 2007-2013. The note is structured as follows. Section 2 begins with a brief review of macroeconomic context to provide the background for analysis of fiscal policy during the last six years and implications for fiscal policy going forward. Section 3 presents the overall fiscal picture and highlights the fiscal risks to be addressed to sustain the recent progress in fiscal consolidation. Sections 4 and 5 dig deeper in the composition and trends of expenditures and reviews, respectively. Section 6 provides the main conclusions: 1) fiscal consolidation is on track, but further building of fiscal buffers may be needed; 2) risks to the fiscal adjustment are both domestic and external; 3) public finance management has improved, but reform is progressing slowly; 4) the size of government is small, but it is skewed toward capital outlays; 5) public spending on social sectors has increased, but the quality and access to public services must be improved; 6) revenue collection is challenged due to weaknesses in tax evasion detection and tax policy analysis; and 7) a recently revised Tax Code became effective in 2013 and is expected to enhance incentives for the private sector to grow while reducing incentives for tax evasion.
format	Economic & Sector Work :: Public Expenditure Review
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Tajikistan Government Expenditures : Size, Composition and Trends
title_short	Tajikistan Government Expenditures : Size, Composition and Trends
title_full	Tajikistan Government Expenditures : Size, Composition and Trends
title_fullStr	Tajikistan Government Expenditures : Size, Composition and Trends
title_full_unstemmed	Tajikistan Government Expenditures : Size, Composition and Trends
title_sort	tajikistan government expenditures : size, composition and trends
publisher	Washington, DC
publishDate	2014
url	http://documents.worldbank.org/curated/en/2013/08/19760016/government-expenditures-size-composition-trends http://hdl.handle.net/10986/20772
_version_	1764445967736635392

Tajikistan Government Expenditures : Size, Composition and Trends

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