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Tajikistan - Public expenditure and financial accountability assessment : performance report (English)

This assessment is based on work undertaken between October 2006 and May 2007. The summary assessment covers the following three areas: an integrated assessment of PFM performance based on the 28+3 PEFA indicators, an assessment of the impact of PFM weaknesses, and the prospects for reform planning and implementation. The main report consists of four sections: an introduction, the country background (including a summary of fiscal performance), a detailed discussion of Tajikistan's performance against the PEFA indicators, and finally a discussion of the government reform process.


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  • Document Type

    Integrative Fiduciary Assessment

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  • Region

    Europe and Central Asia,

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  • Doc Name

    Tajikistan - Public expenditure and financial accountability assessment : performance report

  • Keywords

    Swiss State Secretariat for Economic Affairs;Law on Public Procurement;strategic allocation of resources;public financial management system;Rayons of Republican Subordination;Legal and Institutional Reform;share of total spending;process of budget execution;weaknesses in tax administration;public sector service providers;clear lines of accountability;local self-governance;responsibility for service provision;tax and customs administration;external audit function;annual budget law;development partner;government reform program;annual budget process;composition of expenditure;budget planning;internal control;social service sector;revenue sharing arrangement;poverty reduction outcome;terms of policy;budget preparation process;members of parliament;basic social service;minister of finance;financed capital expenditure;direct budget support;availability of information;public sector entity;per capita allocation;revenue collection agencies;availability of fund;aggregate fiscal discipline;foreign investment promotion;intergovernmental fiscal relation;assessment of achievement;collection of tax;commitment of expenditure;separate bank account;Public Finance Management;budget execution report;accessibility of information;budget formulation process;ratio of revenues;accounting and reporting;budget management system;availability of resource;capital budget planning;internal audit function;Public Administration Reform;sectoral budget plan;debt data recording;wages and salary;state owned enterprise;local budget;debt sustainability analysis;law and regulation;social protection policy;international good practice;reform process;recurrent budgets;payroll control;budget organizations;legal reform;operational efficiency;fiscal risk;legislative scrutiny;public fund;budget department;state committee;budget classification;administrative classification;integrated assessment;reform effort;organizational chart;fiscal performance;assessment process;treasury system;state guarantee;debt burden;international standard;fiscal information;fiscal planning;donor support;government structure;revenue administration;Tax Exemption;capital spending;high share;account reconciliation;financial statement;primary deficit;aid policy;budgetary allocation;budgetary outcome;state budget;large enterprise;audit system;donor assistance;



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Tajikistan - Public expenditure and financial accountability assessment : performance report (English). Washington, D.C. : World Bank Group.