[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108307-en":3,"doc-seo-108307-105":30,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":13,"seo_description":14,"update_tm":28,"read_time":29},108307,1649267921044,"Ava Thompson","https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1782875107921204101",8,"Research & Report","Bhutan Public Expenditure Review - Macro-Fiscal Context","Bhutan Public Expenditure Review (December 2023) provides a structured assessment of macro-fiscal conditions, fiscal risks, and options for fiscal consolidation within Bhutan’s Medium-Term Macroeconomic Framework. It examines revenue trends, tax structure, and tax administration, highlighting issues such as low tax efforts, outdated organizational design, and growing tax expenditure. The review also evaluates expenditure trends, budget execution, public allocation, procurement, and the gender and environmental dimensions of spending to support policy recommendations.","Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized  \nBhutan  \nPublic Expenditure Review  \nMacroeconomics, Trade and Investment Global Practice  \nBHUTAN PUBlIC ExPENDITURE REVIEW  \n© 2023 | International Bank for Reconstruction and Development / The World Bank  \n1818 H Street NW, Washington, DC 20433  \nTelephone: 202–473–1000; [Internet: www.worldbank.org](Internet: www.worldbank.org)  \nThis work is a product of the staff The World Bank with external contributions. 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Further permission required for reuse.  \nBhutan  \nPublic Expenditure Review  \nMacroeconomics, Trade and Investment Global Practice  \nDECEMBER 2023  \nCONTENTS  \nBHUTAN PUBlIC ExPENDITURE REVIEW  \nContents  \nAbbreviations x  \nAcknowledgement xi  \nExecutive","cbCaii3WFAjBgrem","https://ap.wps.com/l/cbCaii3WFAjBgrem","pdf",14586438,3,1,140,"English","en",105,"# Executive Summary\n# Chapter 1 Macro-Fiscal Context\n## Section 1: Macro-fiscal development\n## Section 2: Sources of fiscal risks\n## Section 3: Fiscal consolidation under the Medium-Term Macroeconomic Framework\n## Section 4: Scenario analysis\n# Chapter 2 Enhancing Domestic Resource Mobilization\n## Section 1: Bhutan’s revenue trends and structure\n## Section 2: A deep dive into Bhutan’s tax structure\n## Section 3: Policy recommendations\n# Chapter 3 Striving for Productive and Efficient Public Expenditure\n## Section 1: Expenditure trends\n## Section 2: Government spending and economic growth\n## Section 3: Rigidity analysis\n## Section 4: How well are public resources allocated across Bhutan?\n## Section 5: How Well Are Public Resources Being Spent?","[{\"question\":\"What main topics does the Bhutan Public Expenditure Review cover?\",\"answer\":\"It covers macro-fiscal context and fiscal risks, domestic resource mobilization with a focus on revenue and tax structure, and productive and efficient public expenditure including allocation and spending performance.\"},{\"question\":\"How does the report analyze fiscal consolidation?\",\"answer\":\"It evaluates fiscal consolidation under Bhutan’s Medium-Term Macroeconomic Framework and considers scenario analysis tied to fiscal and macro conditions.\"},{\"question\":\"What aspects of revenue and taxation are examined?\",\"answer\":\"The review analyzes revenue trends and structure, investigates tax efforts and tax administration, and highlights issues such as outdated organizational structure, tax expenditure growth, and opportunities to strengthen 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