Skip to Main Navigation

Key issues in public finance management (Russo)

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 fourth in the series, continues the fiscal policy dialogue conducted in the previous notes. It is structured as follows. Section 2 describes the current state of public finance management (PFM) reform in Tajikistan. Sections 3 and 4 examine the amount and nature of public spending. Section 5 explores the objectives the Government aims to accomplish through its spending. Section 6 summarizes the conclusions of the note: 1) since 2009, significant progress has been achieved in strengthening the PFM systems in Tajikistan; 2) the PFM reform agenda remains large and complex and further progress depends upon overall progress in transparency, efficiency, and equitable governance; 3) the reasons for delays in PFM reform in Tajikistan have not generally been technical but have resulted from the challenges of managing the change associated with reform; 4) the Government is urged to refocus its efforts on delivering all targeted core reforms to obtain and share the amounts, nature, and accomplishments of public spending; 5) improvement in donor practices will help achieve these core objectives as well as facilitate planning, align budget spending with strategic goals, and strengthen accountability; 6) as the PFM reform strategy has passed its mid-point by 2014, the efforts need to be focused on completing the establishment of core PFM functions and on creating preconditions for more advanced reforms. This note provides a number of recommendations to the Government to help achieve its stated PFM reform.


  • Autor

    Aliev,Hassan, Bakanova,Marina, Kunicova,Jana, Mills,Zachary, Nummy,David Michael

  • Data do documento


  • TIpo de documento

    Documento de Trabalho (Série Numerada)

  • No. do relatório


  • Nº do volume


  • Total Volume(s)


  • País


  • Região

    Europa e Ásia Central,

  • Data de divulgação


  • Disclosure Status


  • Nome do documento

    Key issues in public finance management

  • Palavras-chave

    Accounting Standards, accounting system, accrual basis, administrative classification, Aggregate expenditure, aggregate fiscal, aggregate fiscal discipline, allocation, annual budget, annual budget process, Annual Financial Statements, Arrears, budget allocation, Budget Allocations, Budget Classification, budget Comprehensiveness, budget coverage, budget cycle, budget decision, budget department, budget documents, budget estimates, budget execution, Budget Forecasting, budget information, budget law, budget legislation, budget organizations, budget planning, budget preparation, budget process, budget support, budget system, budget systems, budget year, Budgetary Allocations, budgetary documents, Budgetary Funds, capacity building, capital budget, capital budgeting, Capital Expenditures, cash balances, cash management, cash payments, categories of expenditure, central government, Chart of Accounts, civil servants, civil service, civil society organizations, Debt Management, decentralization, decision-making, decision-making processes, donor coordination, efficiency of public spending, efficient allocation, electricity, equipment, Exchange rate, expenditure planning, Expenditure Policy, Expenditures on Health, External assistance, external audit, external audit body, Financial Accountability, financial accounting, financial activities, financial compliance, financial control, Financial information, Financial Management, Financial Management Information, Financial Management Information System, financial management system, financial performance, financial reporting, Financial Risks, fiscal activities, fiscal control, Fiscal Decentralization, fiscal deficit, fiscal deficit Target, fiscal framework, Fiscal Information, fiscal management, fiscal policy, Fiscal Risk, Fiscal Risks, foreign investment, Government Expenditures, Government Finance, Government Finance Statistics, Government Spending, Governmental Fiscal Relations, Gross Domestic Product, health care, Information Technology, intergovernmental relations, internal audit, Internal Control, internal controls, International Development, investment budget, investment budgeting, Legislative scrutiny, Living Standards, local budgets, local currency, local governments, measurable indicators, Medium-Term Expenditure, Medium-Term Expenditure Framework, Ministry of Economy, Ministry of Finance, Monetary Fund, multilateral donors, national accounting, national budget, operational efficiency, organizational structure, outcome targets, performance budgeting, performance indicators, portfolio, Poverty Reduction, Poverty Reduction Strategies, price data, priorities of government, Private sector, private sector involvement, program budgeting, programs, Public, Public Administration, Public Debt, Public Debt Management, Public Expenditure, public expenditure policy, Public Expenditure Review, Public Expenditures, Public Finance, Public Finance Management, public finances, Public Financial Management, public financial management project, public financial resources, public funds, public goods, public institutions, Public Investment, Public Investment Program, Public Money, public procurement, Public Procurement Law, public resources, Public Sector, Public Sector Accounting, Public Sector Entities, Public Sector Specialist, public service, public service delivery, public services, public spending, reform actions, reform agenda, reform objectives, reform priorities, Reform Strategy, regulatory framework, resource management, revenue collection, road network, social protection, state budget, state owned enterprises, strategic priorities, supreme audit institution, tax, tax payments, Taxpayers, telecommunications, transaction, transaction costs, transparency, Treasury, Trust Fund, trust funds



Versão oficial do documento (pode conter assinaturas, etc.)

  • PDF oficial
  • TXT*
  • Total Downloads** :
  • Download Stats
  • *A versão do texto é um OCR incorreto e está incluído unicamente em benefício de usuários com conectividade lenta.