[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108656-en":3,"doc-seo-108656-105":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},108656,7971461740886,"Theodore","https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2",8,"Research & Report","TAJIKISTAN - Public Expenditure Review - Strategic Issues for the Medium-Term Reform Agenda","Strategic issues for Tajikistan’s medium-term reform agenda center on addressing macro-fiscal challenges, strengthening public financial management, and reforming tax policy and tax administration. The review also prioritizes improving the efficiency of public investment management, enhancing healthcare, upgrading education, and reforming the pension system. It further examines ways to strengthen intergovernmental fiscal relations and culminates in actionable recommendations to support sustainable, inclusive growth.","Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized  \nTAJIKISTAN  \nPublIc ExPENdITurE rEvIEw  \nStrategic Issues for the Medium-Term reform Agenda  \nJune 2022  \nTAJIKISTAN  \nPublIc ExPENdITurE rEvIEw  \nStrategic Issues for the Medium-Term reform Agenda (P172237)  \nMacroeconomics, Trade and Investment Global Practice Europe and Central Asia Region  \nJune 2022  \n© 2021 The World Bank  \n1818 H Street NW, Washington DC 20433 Telephone: +1 (202) 473-1000  \n[Internet: www.worldbank.org](Internet: www.worldbank.org)  \nDisclaimer  \nThis work is a product of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors or the governments they represent.  \nThe World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations and other information shown on any map in this work do not imply any judgement on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.  \nRights and Permissions  \nThe material in this work is subject to copyright. Because the World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given.  \nAttribution  \nPlease cite the word as follows: “TAJIKISTAN. Public Expenditure Review. Strategic Issues for the Medium-Term Reform Agenda (P172237) © World Bank.”  \nAll queries on rights and licenses, including subsidiary rights, should be addressed to World  \nBank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: [pubrights@worldbank.org](pubrights@worldbank.org).  \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\nCover photo by Dan Ava for the World Bank Pre-press: [alexpublishers. ru](alexpublishers. ru)  \nTable of contents  \nAbbreviAtion And Acronyms .......................................................................... xi  \nAcknowledgments............................................................................................ xiii  \nexecUtive sUmmAry............................................................................................. xv  \nA. ADDRESSING TAJIKISTAN’S MACRO-FISCAL CHALLENGES ........................ xvI  \nB. IMPROvING PUBLIC FINANCIAL MANAGEMENT ........................................ xvIII  \nC. REFORMING TAx POLICY AND TAx ADMINISTRATION ..............................xIx  \nD. STRENGTHENING PUBLIC INvESTMENT MANAGEMENT............................. xx  \nE. IMPROvING HEALTHCARE ...................................................................................... xxI  \nF. UPGRADING EDUCATION ....................................................................................... xxII  \nG. REFORMING THE PENSION SYSTEM.................................................................. xxIII  \nH. IMPROvING INTERGOvERNMENTAL FISCAL RELATIONS......................... xxv  \nI. RECOMMENDATIONS ............................................................................................... xxvI  \nchApter 1. Addressing mAcro-FiscAl chAllenges .................................. 1  \nA. TRENDS IN THE REAL ECONOMY BEFORE COvID-19 .........................................2  \nB. TAJIKISTAN’S POLICY RESPONSE TO COvID-19 ......................................................5  \nC. FISCAL DEvELOPMENTS AND SUSTAINABILITY ...................................................7  \nD. THE MEDIUM-TERM OUTLOOK.................................................................................2","cbCainVYZMHCoank","https://ap.wps.com/l/cbCainVYZMHCoank","pdf",6077561,2,1,240,"English","en",105,"# Abbreviations and Acronyms\n# Acknowledgments\n# Executive Summary\n# Addressing Tajikistan’s 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# 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# Reforming Tax Policy and Administration for Sustainable and Inclusive Growth in Tajikistan\n## Introduction\n## Overview of the Tax Structure of Tajikistan\n## Assessment of Tajikistan’s Current Tax Policy\n## A Critical Review of Tax Incentives and Tax Expenditures in Tajikistan\n## Tax Gap and Tax Administration Challenges in Tajikistan\n## Recommendations\n# Improving Efficiency of Public Investment Management","[{\"question\":\"What are the main macro-fiscal challenges addressed in the review?\",\"answer\":\"The review focuses on trends before COVID-19, the policy response to COVID-19, fiscal developments and sustainability, the medium-term outlook, and key challenges and risks.\"},{\"question\":\"How does the report propose to improve public financial management?\",\"answer\":\"It builds a case for effective public financial management, outlines the legislative and institutional framework, reviews progress and development efforts, assesses performance and challenges in key areas, and presents recommendations.\"},{\"question\":\"Which reforms are covered under tax policy and tax administration?\",\"answer\":\"The report examines 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