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Mongolia - Public expenditure and financial management review : bridging the public expenditure management gap (Inglês)

Mongolia has realized important progress toward more efficient and sustainable public finances over the last decade. However, weaknesses in the institutional and structural reform agenda threaten Mongolia's fiscal balances. The government proposes to grow at 6 percent. This report discusses policy measures needed to ensure success of government programs. Following the introduction, chapter 2 discusses past performance and provides a brief discussion of recent economic and social developments. Chapter 3 discusses future challenges, analyzes the main sources of fiscal pressure on Mongolia's budget, and proposes a sustainable macroeconomic reform path. Chapter 4 evaluates budget execution processes. Chapter 5 discusses the impact of intergovernmental fiscal relations on fiscal balances, and service delivery. Chapter 6 discusses governance. Chapter 7 analyzes budget formulation and policy coordination processes. Chapter 8 discuses public sector resource allocations, with particular emphasis on education, health, and the environment sectors. The report concludes by discussing the importance of putting into place measures to bridge the gap between existing public expenditure management practices and those needed to improve the overall performance of the Mongolian public sector, and proposes a framework within which this can be achieved.


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    Revisão de Despesas Públicas

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    Leste Asiático e Pacífico,

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    Mongolia - Public expenditure and financial management review : bridging the public expenditure management gap

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    interim poverty reduction strategy;average length of stay;Trade and Development Bank;living standard measurement;social insurance;lack of transparency and accountability;enrollment rate;vulnerability to natural disasters;maternal mortality ratio;pension and social assistance;health insurance fund;foreign direct investment;extra budgetary fund;accounting and auditing standard;treasury single account;social insurance fund;cash transfer program;quality of service delivery;State Owned Enterprise Reform;effectiveness of service delivery;legal and regulatory framework;efficient allocation of resource;high corporate tax rate;reduction in tax rates;civil service reform strategy;personal income tax rate;social safety net program;fiscal balance;local government expenditure;corporate income tax;intergovernmental fiscal relation;Private Sector Growth;local government revenue;high tax rate;social welfare program;sustainable fiscal balance;effective service delivery;public sector performance;transition economy;Transition economies;hard budget constraint;Financial Sector;labor force participation;wages and salary;public sector wage;public service delivery;Financial Management System;chart of account;financial management reform;system and governance;intergovernmental fiscal arrangement;human capital asset;progressive rate schedule;external economic shock;general government expenditure;bulk of service;types of expenditure;long term planning;expenditure per capita;top down approach;banking sector asset;source of financing;lack of accountability;accumulation of arrears;delivery of service;aggregate resource constraint;number of teachers;cash transfer system;devolution of responsibility;division of expenditure;primary school enrollment;social security expenditure;social sector reform;years of service;purchasing power parity;public sector intervention;financial sector restructuring;value added tax;emergency relief;public sector expenditure;strengthening budget execution;civil service retrenchment;weights and measure;public sector service;social insurance system;changing tax structure;education sector reform;fiscal deficit;profit and loss;accounting and reporting;social sector spending;health sector strategy;social assistance system;resistance to change;education and health;lack of incentive;private sector wage;budget execution system;incentives for efficiency;vulnerability to shock;internal accounting control;revenue sharing arrangement;national tax rate;tax revenue increase;public sector employment;national poverty line;economically active population;improving service delivery;central government transfer;provider payment mechanisms;secondary school enrollment;indicators of governance;normal retirement age;infant mortality rate;Natural Resource Management;Public Expenditure Management;process of reform;public sector fiscal;government arrears;Tax Administration;pension system;public finance;real gdp;education expenditure;contingent liabilities;incentive structure;wage increase;Command economy;expenditure responsibility;contingent liability;local revenue;social indicator;Wage Bill;functional composition;net enrollment;revenue autonomy;health expenditure;legal framework;implicit subsidy;fiscal stability;budget discipline;wage level;fiscal discipline;Macroeconomic Stability;fiscal responsibility;infrastructure basis;fiscal policy;domestic borrowing;improving governance;Fiscal policies;intergovernmental finance;budget control;variable cost;cash management;private investment;fiscal position;dropout rate;commercial activity;government function;market economy;expenditure increase;fiscal impact;budget comprehensiveness;weak accountability;financial information;



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