Ethiopia Public Expenditure Review
Ethiopia’s remarkable socio-economic transformation over the last decade has been marked by: a reorientation of expenditure from recurrent to capital; a significant devolution of resources from Federal Government to Regions; and a clear prioritizat...
| Main Author: | |
|---|---|
| Format: | Report |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2016
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2016/05/26385509/ethiopia-public-expenditure-review http://hdl.handle.net/10986/24370 |
| id |
okr-10986-24370 |
|---|---|
| recordtype |
oai_dc |
| 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 |
TAX INCENTIVES SANITATION WASTE DECISION-MAKING PROCESSES DEFICIT RISKS BASIC SERVICES ECONOMIC GROWTH DOMESTIC REVENUE GOVERNMENT FINANCES PEOPLE CAPITAL ACCUMULATION ANTENATAL CARE AGGREGATE SPENDING PUBLIC EDUCATION PREVENTION HEALTH EXPENDITURES PUBLIC SECTOR GOVERNMENT SPENDING NEEDS ASSESSMENT LOCAL REVENUE SOCIAL WORK PROGRAMS SERVICES TAX BASES FISCAL ENVELOPE HEALTH INSURANCE INFRASTRUCTURE DEVELOPMENT HEALTH CARE REVENUES GROWTH MODEL REAL GROWTH EDUCATION EXPENDITURES PUBLIC INFRASTRUCTURE INCENTIVES EXTERNAL GRANTS HEALTH CAPITAL STOCK FISCAL ANALYSIS INCOME TAX ENVIRONMENTAL HEALTH BENEFICIARIES CORPORATE INCOME TAX TOTAL PUBLIC EXPENDITURE PUBLIC HEALTH LIFE EXPECTANCY DEFICIT FINANCING POVERTY REDUCTION BUDGET FISCAL CAPACITY TOTAL PUBLIC SECTOR KNOWLEDGE HEALTH SECTOR DISABILITIES COST EFFECTIVENESS CAPITAL BUDGET TOTAL EXPENDITURE HEALTH OUTCOME IMMUNIZATION PATIENTS PATIENT INTERVENTION SECONDARY SCHOOLS HEALTH INDICATORS HEALTH SYSTEMS PERSONAL INCOME HEALTH CENTERS DEVOLUTION OF RESOURCES AGING SOCIAL INSURANCE NURSES OBSERVATION FINANCIAL INSTITUTIONS DEBT OPERATING EXPENSES POLLUTION DISASTERS BUDGET DEFICIT SOCIAL SECURITY SOCIAL PROTECTION DOMESTIC DEBT EXTERNAL ASSISTANCE CAPITAL EXPENDITURE REAL INTEREST RATE SERVICE DELIVERY PUBLIC EXPENDITURE REVIEW GROSS DOMESTIC PRODUCT PROGRAM EXPENDITURE RECURRENT EXPENDITURE MORTALITY EXPENDITURE DATA SOCIAL SUPPORT PUBLIC INVESTMENT EDUCATION SPENDING FISCAL DEFICIT HEALTH SPENDING PRIMARY SCHOOLS PEOPLE WITH DISABILITIES EXPENDITURE INFRASTRUCTURE INVESTMENT EFFICIENCY OF PUBLIC SPENDING UNEMPLOYMENT SOCIAL SAFETY NETS GROSS FIXED CAPITAL FORMATION PREGNANCY COMPLICATIONS ACCOUNTABILITY WORKERS TAX RATE GOVERNMENT BUDGET AGED TRANSPARENCY SOCIAL SERVICES AGGREGATE FISCAL MANAGEMENT FISCAL FRAMEWORK PUBLIC EXPENDITURE BUDGET DATA DOMESTIC TAXATION FEDERAL BUDGET HEALTH OUTCOMES PUBLIC ENTERPRISES GOVERNMENT EXPENDITURE HYGIENE FAMILY PLANNING GOVERNMENT REVENUE STRESS EXPENDITURES DECISION-MAKING FISCAL CONTRACTION TAX RATES PUBLIC HEALTH SYSTEM NUTRITION ECONOMIC CLASSIFICATION FISCAL STANCE PRIMARY HEALTH CARE WASTE DISPOSAL TAX REVENUE INTERNET SECTOR MINISTRIES CAPITAL SPENDING FISCAL SUSTAINABILITY PERSONAL INCOME TAX OUTPATIENT CARE WEIGHT PHYSICIANS COMMUNICABLE DISEASES AGGREGATE FISCAL FRAMEWORK PUBLIC SECTOR SPECIALIST CHILDREN CLINICS PUBLIC CAPITAL DOMESTIC CREDIT TOTAL SPENDING MINISTRY OF FINANCE FISCAL MANAGEMENT PUBLIC FINANCES DEBT LIMITS HEALTH EXPENDITURE ALLOCATION SECTOR BUDGET TAX ADMINISTRATION EXTERNAL DEBT INSTITUTIONALIZATION CAPITAL EXPENDITURES ROAD CONSTRUCTION STRATEGY REGISTRATION FAMILIES MEDICINES AGGREGATE FISCAL HEALTH FINANCING PUBLIC SPENDING HOSPITALS HEALTH INTERVENTIONS PUBLIC SERVICE OUTCOMES GOVERNMENT ACCOUNTS BUDGET STRATEGY BIRTH ATTENDANT INTERNATIONAL COMPARISONS HEALTH SERVICES IMPLEMENTATION PREGNANCY FISCAL POSITION TAX STRUCTURE ABSENTEEISM SERVICE PROVIDERS DEBT RELIEF PUBLIC SERVICE DELIVERY |
| spellingShingle |
TAX INCENTIVES SANITATION WASTE DECISION-MAKING PROCESSES DEFICIT RISKS BASIC SERVICES ECONOMIC GROWTH DOMESTIC REVENUE GOVERNMENT FINANCES PEOPLE CAPITAL ACCUMULATION ANTENATAL CARE AGGREGATE SPENDING PUBLIC EDUCATION PREVENTION HEALTH EXPENDITURES PUBLIC SECTOR GOVERNMENT SPENDING NEEDS ASSESSMENT LOCAL REVENUE SOCIAL WORK PROGRAMS SERVICES TAX BASES FISCAL ENVELOPE HEALTH INSURANCE INFRASTRUCTURE DEVELOPMENT HEALTH CARE REVENUES GROWTH MODEL REAL GROWTH EDUCATION EXPENDITURES PUBLIC INFRASTRUCTURE INCENTIVES EXTERNAL GRANTS HEALTH CAPITAL STOCK FISCAL ANALYSIS INCOME TAX ENVIRONMENTAL HEALTH BENEFICIARIES CORPORATE INCOME TAX TOTAL PUBLIC EXPENDITURE PUBLIC HEALTH LIFE EXPECTANCY DEFICIT FINANCING POVERTY REDUCTION BUDGET FISCAL CAPACITY TOTAL PUBLIC SECTOR KNOWLEDGE HEALTH SECTOR DISABILITIES COST EFFECTIVENESS CAPITAL BUDGET TOTAL EXPENDITURE HEALTH OUTCOME IMMUNIZATION PATIENTS PATIENT INTERVENTION SECONDARY SCHOOLS HEALTH INDICATORS HEALTH SYSTEMS PERSONAL INCOME HEALTH CENTERS DEVOLUTION OF RESOURCES AGING SOCIAL INSURANCE NURSES OBSERVATION FINANCIAL INSTITUTIONS DEBT OPERATING EXPENSES POLLUTION DISASTERS BUDGET DEFICIT SOCIAL SECURITY SOCIAL PROTECTION DOMESTIC DEBT EXTERNAL ASSISTANCE CAPITAL EXPENDITURE REAL INTEREST RATE SERVICE DELIVERY PUBLIC EXPENDITURE REVIEW GROSS DOMESTIC PRODUCT PROGRAM EXPENDITURE RECURRENT EXPENDITURE MORTALITY EXPENDITURE DATA SOCIAL SUPPORT PUBLIC INVESTMENT EDUCATION SPENDING FISCAL DEFICIT HEALTH SPENDING PRIMARY SCHOOLS PEOPLE WITH DISABILITIES EXPENDITURE INFRASTRUCTURE INVESTMENT EFFICIENCY OF PUBLIC SPENDING UNEMPLOYMENT SOCIAL SAFETY NETS GROSS FIXED CAPITAL FORMATION PREGNANCY COMPLICATIONS ACCOUNTABILITY WORKERS TAX RATE GOVERNMENT BUDGET AGED TRANSPARENCY SOCIAL SERVICES AGGREGATE FISCAL MANAGEMENT FISCAL FRAMEWORK PUBLIC EXPENDITURE BUDGET DATA DOMESTIC TAXATION FEDERAL BUDGET HEALTH OUTCOMES PUBLIC ENTERPRISES GOVERNMENT EXPENDITURE HYGIENE FAMILY PLANNING GOVERNMENT REVENUE STRESS EXPENDITURES DECISION-MAKING FISCAL CONTRACTION TAX RATES PUBLIC HEALTH SYSTEM NUTRITION ECONOMIC CLASSIFICATION FISCAL STANCE PRIMARY HEALTH CARE WASTE DISPOSAL TAX REVENUE INTERNET SECTOR MINISTRIES CAPITAL SPENDING FISCAL SUSTAINABILITY PERSONAL INCOME TAX OUTPATIENT CARE WEIGHT PHYSICIANS COMMUNICABLE DISEASES AGGREGATE FISCAL FRAMEWORK PUBLIC SECTOR SPECIALIST CHILDREN CLINICS PUBLIC CAPITAL DOMESTIC CREDIT TOTAL SPENDING MINISTRY OF FINANCE FISCAL MANAGEMENT PUBLIC FINANCES DEBT LIMITS HEALTH EXPENDITURE ALLOCATION SECTOR BUDGET TAX ADMINISTRATION EXTERNAL DEBT INSTITUTIONALIZATION CAPITAL EXPENDITURES ROAD CONSTRUCTION STRATEGY REGISTRATION FAMILIES MEDICINES AGGREGATE FISCAL HEALTH FINANCING PUBLIC SPENDING HOSPITALS HEALTH INTERVENTIONS PUBLIC SERVICE OUTCOMES GOVERNMENT ACCOUNTS BUDGET STRATEGY BIRTH ATTENDANT INTERNATIONAL COMPARISONS HEALTH SERVICES IMPLEMENTATION PREGNANCY FISCAL POSITION TAX STRUCTURE ABSENTEEISM SERVICE PROVIDERS DEBT RELIEF PUBLIC SERVICE DELIVERY World Bank Group Ethiopia Public Expenditure Review |
| geographic_facet |
Africa Ethiopia |
| description |
Ethiopia’s remarkable socio-economic
transformation over the last decade has been marked by: a
reorientation of expenditure from recurrent to capital; a
significant devolution of resources from Federal Government
to Regions; and a clear prioritization of infrastructure
spending, while protecting spending on education at four
percent of GDP. The Government of Ethiopia has also
leveraged external resources to boost spending in pro-poor
sectors, particularly health and social protection. As a
result, Ethiopia is home to the largest social safety net
program in Africa, and has also achieved remarkable health
outcomes using cost effective approaches. Recent investments
have seen a significant build-up of capital stock, with
capital spending at sector level pointing towards increased
service capacity. The current public investment-led strategy
requires to be complemented by increased budgetary
provisions in operations and maintenance so that new
investments translate into enhanced service coverage and
delivery. As Ethiopia lays the foundation to become a middle
income country, and the changing global environment implies
declining external assistance, it is imperative that
domestic taxation activity support this transition. The
current tax-to-GDP ratio is low compared to peer countries,
and the tax structure would benefit from increased
contributions by direct tax sources. Therefore, there is an
immediate need for advancing tax reforms and improve
capacity and quality of tax administration. Broadening the
tax bases, through review of exemptions, as well as review
of tax rates might be venues to consider. Additional
revenues will create the much-needed fiscal space to
increase funding for operations and maintenance for service
delivery, and support fiscal sustainability. As a follow-up
to this Public Expenditure Review, the Government of
Ethiopia has asked the World Bank to provide further
analytical support, with a view to enhance domestic revenue
mobilization through simpler and more efficient taxation,
while retaining equity priorities in public finances. |
| format |
Report |
| author |
World Bank Group |
| author_facet |
World Bank Group |
| author_sort |
World Bank Group |
| title |
Ethiopia Public Expenditure Review |
| title_short |
Ethiopia Public Expenditure Review |
| title_full |
Ethiopia Public Expenditure Review |
| title_fullStr |
Ethiopia Public Expenditure Review |
| title_full_unstemmed |
Ethiopia Public Expenditure Review |
| title_sort |
ethiopia public expenditure review |
| publisher |
World Bank, Washington, DC |
| publishDate |
2016 |
| url |
http://documents.worldbank.org/curated/en/2016/05/26385509/ethiopia-public-expenditure-review http://hdl.handle.net/10986/24370 |
| _version_ |
1764456744585527296 |
| spelling |
okr-10986-243702021-05-25T08:48:29Z Ethiopia Public Expenditure Review World Bank Group TAX INCENTIVES SANITATION WASTE DECISION-MAKING PROCESSES DEFICIT RISKS BASIC SERVICES ECONOMIC GROWTH DOMESTIC REVENUE GOVERNMENT FINANCES PEOPLE CAPITAL ACCUMULATION ANTENATAL CARE AGGREGATE SPENDING PUBLIC EDUCATION PREVENTION HEALTH EXPENDITURES PUBLIC SECTOR GOVERNMENT SPENDING NEEDS ASSESSMENT LOCAL REVENUE SOCIAL WORK PROGRAMS SERVICES TAX BASES FISCAL ENVELOPE HEALTH INSURANCE INFRASTRUCTURE DEVELOPMENT HEALTH CARE REVENUES GROWTH MODEL REAL GROWTH EDUCATION EXPENDITURES PUBLIC INFRASTRUCTURE INCENTIVES EXTERNAL GRANTS HEALTH CAPITAL STOCK FISCAL ANALYSIS INCOME TAX ENVIRONMENTAL HEALTH BENEFICIARIES CORPORATE INCOME TAX TOTAL PUBLIC EXPENDITURE PUBLIC HEALTH LIFE EXPECTANCY DEFICIT FINANCING POVERTY REDUCTION BUDGET FISCAL CAPACITY TOTAL PUBLIC SECTOR KNOWLEDGE HEALTH SECTOR DISABILITIES COST EFFECTIVENESS CAPITAL BUDGET TOTAL EXPENDITURE HEALTH OUTCOME IMMUNIZATION PATIENTS PATIENT INTERVENTION SECONDARY SCHOOLS HEALTH INDICATORS HEALTH SYSTEMS PERSONAL INCOME HEALTH CENTERS DEVOLUTION OF RESOURCES AGING SOCIAL INSURANCE NURSES OBSERVATION FINANCIAL INSTITUTIONS DEBT OPERATING EXPENSES POLLUTION DISASTERS BUDGET DEFICIT SOCIAL SECURITY SOCIAL PROTECTION DOMESTIC DEBT EXTERNAL ASSISTANCE CAPITAL EXPENDITURE REAL INTEREST RATE SERVICE DELIVERY PUBLIC EXPENDITURE REVIEW GROSS DOMESTIC PRODUCT PROGRAM EXPENDITURE RECURRENT EXPENDITURE MORTALITY EXPENDITURE DATA SOCIAL SUPPORT PUBLIC INVESTMENT EDUCATION SPENDING FISCAL DEFICIT HEALTH SPENDING PRIMARY SCHOOLS PEOPLE WITH DISABILITIES EXPENDITURE INFRASTRUCTURE INVESTMENT EFFICIENCY OF PUBLIC SPENDING UNEMPLOYMENT SOCIAL SAFETY NETS GROSS FIXED CAPITAL FORMATION PREGNANCY COMPLICATIONS ACCOUNTABILITY WORKERS TAX RATE GOVERNMENT BUDGET AGED TRANSPARENCY SOCIAL SERVICES AGGREGATE FISCAL MANAGEMENT FISCAL FRAMEWORK PUBLIC EXPENDITURE BUDGET DATA DOMESTIC TAXATION FEDERAL BUDGET HEALTH OUTCOMES PUBLIC ENTERPRISES GOVERNMENT EXPENDITURE HYGIENE FAMILY PLANNING GOVERNMENT REVENUE STRESS EXPENDITURES DECISION-MAKING FISCAL CONTRACTION TAX RATES PUBLIC HEALTH SYSTEM NUTRITION ECONOMIC CLASSIFICATION FISCAL STANCE PRIMARY HEALTH CARE WASTE DISPOSAL TAX REVENUE INTERNET SECTOR MINISTRIES CAPITAL SPENDING FISCAL SUSTAINABILITY PERSONAL INCOME TAX OUTPATIENT CARE WEIGHT PHYSICIANS COMMUNICABLE DISEASES AGGREGATE FISCAL FRAMEWORK PUBLIC SECTOR SPECIALIST CHILDREN CLINICS PUBLIC CAPITAL DOMESTIC CREDIT TOTAL SPENDING MINISTRY OF FINANCE FISCAL MANAGEMENT PUBLIC FINANCES DEBT LIMITS HEALTH EXPENDITURE ALLOCATION SECTOR BUDGET TAX ADMINISTRATION EXTERNAL DEBT INSTITUTIONALIZATION CAPITAL EXPENDITURES ROAD CONSTRUCTION STRATEGY REGISTRATION FAMILIES MEDICINES AGGREGATE FISCAL HEALTH FINANCING PUBLIC SPENDING HOSPITALS HEALTH INTERVENTIONS PUBLIC SERVICE OUTCOMES GOVERNMENT ACCOUNTS BUDGET STRATEGY BIRTH ATTENDANT INTERNATIONAL COMPARISONS HEALTH SERVICES IMPLEMENTATION PREGNANCY FISCAL POSITION TAX STRUCTURE ABSENTEEISM SERVICE PROVIDERS DEBT RELIEF PUBLIC SERVICE DELIVERY Ethiopia’s remarkable socio-economic transformation over the last decade has been marked by: a reorientation of expenditure from recurrent to capital; a significant devolution of resources from Federal Government to Regions; and a clear prioritization of infrastructure spending, while protecting spending on education at four percent of GDP. The Government of Ethiopia has also leveraged external resources to boost spending in pro-poor sectors, particularly health and social protection. As a result, Ethiopia is home to the largest social safety net program in Africa, and has also achieved remarkable health outcomes using cost effective approaches. Recent investments have seen a significant build-up of capital stock, with capital spending at sector level pointing towards increased service capacity. The current public investment-led strategy requires to be complemented by increased budgetary provisions in operations and maintenance so that new investments translate into enhanced service coverage and delivery. As Ethiopia lays the foundation to become a middle income country, and the changing global environment implies declining external assistance, it is imperative that domestic taxation activity support this transition. The current tax-to-GDP ratio is low compared to peer countries, and the tax structure would benefit from increased contributions by direct tax sources. Therefore, there is an immediate need for advancing tax reforms and improve capacity and quality of tax administration. Broadening the tax bases, through review of exemptions, as well as review of tax rates might be venues to consider. Additional revenues will create the much-needed fiscal space to increase funding for operations and maintenance for service delivery, and support fiscal sustainability. As a follow-up to this Public Expenditure Review, the Government of Ethiopia has asked the World Bank to provide further analytical support, with a view to enhance domestic revenue mobilization through simpler and more efficient taxation, while retaining equity priorities in public finances. 2016-05-31T19:42:49Z 2016-05-31T19:42:49Z 2016-04 Report http://documents.worldbank.org/curated/en/2016/05/26385509/ethiopia-public-expenditure-review http://hdl.handle.net/10986/24370 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa Ethiopia |