[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108869-en":3,"doc-seo-108869-105":30,"detail-sidebar-cat-0-en-105":92},{"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},108869,962075114765,"Quinn","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",8,"Research & Report","The Gambia Public Expenditure Review - Creating Fiscal Space - Volume 1","The Gambia Public Expenditure Review, prepared in June 2020 by the World Bank, analyzes how fiscal space can be created through stronger revenue mobilization, more efficient and equitable public spending, and improved public financial management. The report covers the macro-fiscal context, fiscal risks including state-owned enterprises, debt dynamics, and fiscal sustainability under baseline and scenario assumptions. It reviews tax policy and administration options, expenditure performance across key sectors (education, security, health), and system reforms for efficiency, financial protection, procurement, and treasury management.","Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized  \nReport No: AUS0001544  \nTHE GAMBIA  \nPUBLIC EXPENDITURE REVIEW  \n© 2020 The World Bank  \n1818 H Street NW, Washington DC 20433  \nTelephone: 202-473-1000; [Internet: www.worldbank.org](Internet: www.worldbank.org)[ ](Internet: www.worldbank.org)Some rights reserved  \nThis work is a product of the staff of The World Bank. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the Executive Directors ofThe World Bank orthe governments they represent. The 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 judgment on the part of The World Bank concerning the legal status of any territory orthe 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—Please cite the work as follows: “World Bank. 2020. The Gambia Public Expenditure Review: Creating Fiscal Space. Washington, DC: World Bank.”  \nPhoto credits—Photos in the report taken from © Dominic Chavez, © DorteVerner, © Damian Pankowiec,© Peek Creative Collective, available [at www.flickr.com](at www.flickr.com), [shutterstock.com](shutterstock.com)  \nAll queries on rights and licenses, including subsidiary rights, should be addressed to World Bank 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).  \nTHE GAMBIA  \nPUBLIC EXPENDITURE REVIEW  \nJune 2020  \nMacroeconomics, Trade and Investment Global Practice AFCF1 Country Management Unit  \nAfrica Region  \nTable of Contents  \nACKNOWLEDGMENTS i  \nEXECUTIVE SUMMARY ii  \nIntroduction iv  \nMacro-Fiscal Context v  \nRevenue Mobilization vi  \nEducation vii  \nSecurity viii  \nHealth viii  \nPublic Financial Management ix  \nConclusions and Knowledge Gaps x  \n1 INTRODUCTION 2  \nReferences 7  \n2 MACRO-FISCAL CONTEXT 8  \nA. Macro-Fiscal Developments 10  \nB. State-Owned Enterprises: A Source of Fiscal Risks 13  \nC. Debt Dynamics 17  \nD. Fiscal Sustainability Analysis 19  \nThe Baseline 19  \nThe Scenarios 21  \nReferences 25  \n3 REVENUE MOBILIZATION 26  \nA. Taxation in the Gambia and Peer Perspective 28  \nBenchmarking 29  \nTax Capacity 30  \nB. Profile and Drivers of Tax Revenue Performance and Tax Policy 32  \nDirect Taxes 32  \nIndirect Taxes 35  \nC. Summary of Main Findings and Reform Options 46  \nCorporate Income Tax 47  \nPersonal Income Tax 49  \nValue-Added Tax 49  \nExcise Taxes 50  \nCustoms Duties 50  \nInstitutional and Capacity Development 50  \nReferences 52  \n4 PUBLIC EXPENDITURE 54  \nA. Expenditure Performance 56  \nEconomic Composition 56  \nFunctional and Administrative Composition 58  \nB. International Comparisons 60  \nC. Expenditure Rigidities 60  \nD. Expenditure Analysis – Selected Sectors 61  \nEducation 62  \nSecurity 66  \nReferences 69  \n5 HEALTH SPENDING 70  \nA. Introduction 72  \nB. The Health System in The Gambia 72  \nC. Health Outcomes: Trends in The Gambia and an International Perspective 75  \nD. Public Health Care Spending and Benchmarking 75  \nEconomic Composition of Health Expenditure 76  \nFunctional Composition of Health Expenditure 78  \nE. Analysis of Efficiency and Equity Issues 80  \nEfficiency 80  \nEquity 82  \nF. Out-of-Pocket Health Expenditure 84  \nFinancial Protection 85  \nG. Recommendations and Options for Reform 87  \nEfficiency and More Investment 87  \nPrimary Care 88  \nQuality of Services 88  \nFinancial Protection for the Poor 89  \nBudget Decentralization 89  \nReferences 89  \n6 PUBLIC FINANCIAL MANAGEMENT 90  \nA. Introduction 92  \nB. Public In","cbCaim8VxtfynZEM","https://ap.wps.com/l/cbCaim8VxtfynZEM","pdf",3196039,5,1,158,"English","en",105,"# Executive Summary\n# Introduction\n# Macro-Fiscal Context\n# Revenue Mobilization\n# Public Expenditure\n# Health Spending\n# Public Financial Management\n# Conclusions and Knowledge Gaps\n# Annexes","[{\"question\":\"What is the main goal of The Gambia Public Expenditure Review: Creating Fiscal Space?\",\"answer\":\"To identify options for creating fiscal space by strengthening revenue mobilization, improving expenditure efficiency and equity, and enhancing public financial management.\"},{\"question\":\"Which macro-fiscal risks and sustainability topics are covered?\",\"answer\":\"The report examines state-owned enterprises as sources of fiscal risk, debt dynamics, and fiscal sustainability analysis using baseline and scenario approaches.\"},{\"question\":\"How does the report assess public spending across sectors?\",\"answer\":\"It reviews expenditure performance and 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