[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108500-en":3,"doc-seo-108500-105":31,"detail-sidebar-cat-0-en-105":93},{"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":28,"seo_description":14,"update_tm":29,"read_time":30},108500,2336464648322,"Aria","https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488",8,"Research & Report","Tajikistan Public Expenditure Review - Strategic Issues for the Medium-Term Reform Agenda","Tajikistan Public Expenditure Review outlines strategic issues shaping the medium-term reform agenda across macro-fiscal stability and public spending performance. It reviews macro-fiscal challenges, recent policy responses, and sustainability risks, then focuses on improving public financial management, tax policy and administration, and public investment management. The review also addresses healthcare and education upgrades, pension reform, and intergovernmental fiscal relations, closing with actionable recommendations to support sustainable and inclusive growth.","Public Disclosure Authorized Public Disclosure Authorized  \nTAJIKISTAN  \nPublic Expenditure Review  \nStrategic Issues for the Medium-Term Reform Agenda (P172237)  \nDecember 2021  \nMacroeconomics, Trade and Investment Global Practice Europe and Central Asia Region  \nDocument of the World Bank  \nGOVERNMENT FISCAL YEAR  \nJanuary 1–December 31  \nCURRENCY EQUIVALENTS  \n(Exchange Rate Effective as of October 20, 2021 Currency Unit = Tajikistan Somoni (TJS)  \nUS$1 = TJS 11.29  \nWEIGHTS AND MEASURES  \nMetric System  \nABBREVIATIONS AND ACRONYMS  \nADB Asia Development Bank  \nCAB Current Account Balance  \nCBA Cost-Benefit Analysis  \nCIT Corporate Income Tax  \nCIS Commonwealth of Independent States  \nDSA Debt Sustainability Analysis  \nEEU Eurasian Economic Union  \nFDC Funded Defined Contribution  \nFDI Foreign Direct Investment  \nFEZ Free Economic Zone  \nGBAO Gorno-Badashkhan Oblast  \nGDP Gross Domestic Product  \nIDA International Development Association  \nIFC International Finance Corporation  \nIFI International Financial Institution  \nIFRS International Financial Reporting Standards  \nIMF International Monetary Fund  \nLIC Low-Income Country  \nLMIC Lower-Middle Income Country  \nMoEDT Ministry of Economic Development and Trade MoF Ministry of Finance  \nNBT National Bank of Tajikistan  \nNDC Notional Defined Contribution  \nOECD Organization for Economic Co-operation and Development  \nPCF Per capita financing  \nPER Public Expenditure Review  \nPFM Public Financial Management  \nPIM Public Investment Management  \nPIP Public Investment Program  \nPPA Power Purchase Agreement  \nPPP Public-Private Partnership  \nSCISPM State Committee on Investment and State Property Management, Government of Tajikistan  \nSOE State-Owned Enterprise  \nTSA Treasury Single Account  \nUHC Universal Health Coverage  \nVAT Value Added Tax  \nWBG World Bank Group  \n\n| Vice President Country Directors Country Managers Regional Director Practice Manager Lead Economist Task Team Leader | Anna Bjerde\u003Cbr>Lilia Burunciuc and Tatiana Proskuryakova Jan-Peter Olters and Ozan Sevimli\u003Cbr>Lalita Moorty Sandeep Mahajan Ivailo Izvorski Gohar Gyulumyan |\n| --- | --- |\n\nTABLE OF CONTENTS  \nACKNOWLEDGMENTS .......................................................................................................................... 1  \nEXECUTIVE SUMMARY ........................................................................................................................ 3  \nA. Addressing Tajikistan’s Macro-Fiscal Challenges ..........................................................................4  \nB. Improving Public Financial Management........................................................................................ 6  \nC. Reforming Tax Policy and Tax Administration...............................................................................7  \nD. Strengthening Public Investment Management ............................................................................... 8  \nE. Improving Healthcare ...................................................................................................................... 9  \nF. Upgrading Education ..................................................................................................................... 10  \nG. Reforming Pensions ....................................................................................................................... 11  \nH. Improving Intergovernmental Fiscal Relations.............................................................................. 12  \nI. Recommendations.......................................................................................................................... 14  \nCHAPTER 1. ADDRESSING MACRO-FISCAL CHALLENGES ................................................. 18  \nA. Trends in the Real Economy Before COVID-19 ........................................................................... 18  \nB. Tajikistan’s Policy Response to COVID-19 ..........................................","cbCaiayE5i1WDwMW","https://ap.wps.com/l/cbCaiayE5i1WDwMW","pdf",3721634,6,1,202,"English","en",105,"# Executive Summary\n## Addressing Tajikistan’s Macro-Fiscal Challenges\n## Improving Public Financial Management\n## Reforming Tax Policy and Tax Administration\n## Strengthening Public Investment Management\n## Improving Healthcare\n## Upgrading Education\n## Reforming Pensions\n## Improving Intergovernmental Fiscal Relations\n# Chapter 1. Addressing Macro-Fiscal Challenges\n## Trends in the Real Economy Before COVID-19\n## Tajikistan’s Policy Response to COVID-19\n## Fiscal Developments and Sustainability\n## The Medium-Term Outlook\n## Challenges and Risks\n## Recommendations\n# Chapter 2. Attaining Sustainable Public Financial Management\n## Introduction\n## The Case for Effective Public Financial Management\n## Legislative and Institutional Framework for PFM\n## Overview of Development Efforts and Progress in PFM\n## Performance and Challenges in Key PFM Areas\n## Recommendations\n# Chapter 3. Reforming Tax Policy and Administration for Sustainable and Inclusive Growth in Tajikistan","[{\"question\":\"What macro-fiscal issues does the review address for Tajikistan’s medium-term reform agenda?\",\"answer\":\"The review examines macro-fiscal challenges, fiscal developments and sustainability, the medium-term outlook, and associated challenges and risks before and around COVID-19, then proposes recommendations.\"},{\"question\":\"How does the report propose improving public financial management (PFM)?\",\"answer\":\"It reviews the case for effective PFM, the legislative and institutional framework, progress in development efforts, and performance challenges across key PFM areas, followed by recommendations.\"},{\"question\":\"Which other reform areas are covered beyond macro-fiscal stability and PFM?\",\"answer\":\"The review covers tax policy and tax administration, public investment management, healthcare improvements, education upgrades, pension reform, and intergovernmental fiscal relations, ending with overall recommendations.\"}]","Tajikistan Public Expenditure Review - 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