8 results on '"EXPENDITURE PROGRAM"'
Search Results
2. Personal income taxes: the treatment of tax expenditures
- Author
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McDaniel, Paul R. and Cnossen, Sijbren, editor
- Published
- 1987
- Full Text
- View/download PDF
3. Quality of Macro-Fiscal Frameworks in Development Policy Operations
- Author
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Independent Evaluation Group
- Subjects
MEDIUM TERM EXPENDITURE ,BUDGET ,GROSS DOMESTIC PRODUCT ,ANNUAL RATE ,MEDIUM TERM EXPENDITURE FRAMEWORK ,GOVERNMENT GUARANTEES ,FISCAL PRUDENCE ,ALLOCATION ,SECTOR PROGRAMS ,FISCAL COST ,EXPENDITURE FRAMEWORKS ,PROGRAMS ,FISCAL BALANCE ,FISCAL RISK ,FISCAL DEFICIT ,EXPENDITURE POLICY ,FINANCIAL SECTOR ,FISCAL MANAGEMENT ,FISCAL RULES ,OUTCOMES ,RESOURCE ALLOCATION ,FISCAL CRISIS ,OUTCOME INDICATORS ,FINANCIAL CRISIS ,CAPITAL FLIGHT ,PROGRAM REVIEWS ,FISCAL ACTIONS ,INCENTIVES ,REFORM AGENDA ,SUSTAINABILITY ANALYSIS ,HIGHER GOVERNMENT SPENDING ,FINANCIAL MARKETS ,EXPENDITURE PROGRAM ,INTEREST SUBSIDY ,FISCAL FRAMEWORK ,TAX POLICY ,SUSTAINABILITY OF REFORMS ,EXTERNAL DEBT ,FISCAL DEBT ,PUBLIC PRIVATE PARTNERSHIPS ,CIVIL SERVICE ,PUBLIC EXPENDITURES ,BUDGET SUPPORT OPERATIONS ,FISCAL ADJUSTMENT ,GOVERNMENT EXPENDITURES ,GOVERNMENT GUARANTEE ,PUBLIC EXPENDITURE POLICY ,SERVICES ,PUBLIC EXPENDITURE REVIEW ,REFORM PROGRAM ,PUBLIC SECTOR ,POVERTY REDUCTION ,DEBT ,FISCAL ARRANGEMENTS ,SECTORAL POLICY ,FISCAL FRAMEWORKS ,FISCAL PROGRAM ,SOCIAL SECURITY ,MEDIUM-TERM EXPENDITURE ,PENSION REFORM ,PUBLIC SECTOR REFORM ,FINANCIAL MANAGEMENT ,PRUDENT FISCAL MANAGEMENT ,FISCAL EXPENDITURE ,SECTORAL OBJECTIVES ,CIVIL SERVICE REFORM ,FISCAL ADJUSTMENTS ,MACROECONOMIC POLICIES ,MINISTRY OF FINANCE ,EXTERNAL SHOCKS ,FISCAL SIDE ,CONTINGENT LIABILITY ,MACROECONOMIC MANAGEMENT ,MACROECONOMIC STABILITY ,SOCIAL POLICIES ,PUBLIC EXPENDITURE MANAGEMENT ,TAX BASE ,ACCOUNTING ,BUDGET SUPPORT ,PROGRAM IMPLEMENTATION ,FISCAL POLICY ,PUBLIC SECTOR EMPLOYMENT ,HEALTH CARE ,CENTRAL GOVERNMENT ,EXCHANGE RATE ,FISCAL TARGETS ,INDEPENDENT ASSESSMENT ,MACROECONOMIC FRAMEWORK ,PRIVATE SECTOR ,SOCIAL SAFETY NETS ,MEDIUM-TERM EXPENDITURE FRAMEWORK ,TAXES ,NATURAL DISASTERS ,EXPENDITURE FRAMEWORK ,FISCAL IMBALANCE ,CORRECTIVE ACTION ,PUBLIC FINANCIAL MANAGEMENT ,FISCAL REFORM ,SOCIAL PROTECTION ,PERFORMANCE ASSESSMENT ,ECONOMIC POLICY ,STABILIZATION POLICY ,COMPETITION ,GOVERNMENT SPENDING ,EXPENDITURES ,DEBT MANAGEMENT ,PUBLIC FINANCE ,MACROECONOMIC POLICY ,GROWTH RATE ,DIAGNOSTIC WORK ,FISCAL SUSTAINABILITY ,CONDITIONALITY ,FISCAL RISKS ,FISCAL OBJECTIVES ,ARTICLE ,MEDIUM-TERM EXPENDITURE FRAMEWORKS ,DIVISION OF LABOR ,NATURAL RESOURCES ,FISCAL POSITION ,FINANCIAL SUPPORT ,TAX BASES ,MEDIUM-TERM FISCAL FRAMEWORK ,DEBT SUSTAINABILITY ,DEFICIT ,STRUCTURAL REFORMS ,POVERTY REDUCTION SUPPORT ,PUBLIC EXPENDITURE ,INTEREST RATE ,TAX EVASION ,EXPENDITURE ,FISCAL ANALYSIS ,EXPENDITURE MANAGEMENT - Abstract
The report is part of a series of learning products with limited objectives geared towards synthesizing existing knowledge as well as learning and gaining new insights into the factors that influence design, policy implementation, and performance of development policy loans. It aims to provide fresh insights and build on previous evaluations of Bank investment projects and research and analytical work (for example, recent independent evaluation group (IEG) work on development policy operations (DPOs) includes the evaluation of poverty reduction support credits (PRSCs), first and second financial crisis evaluations (which examined crisis DPOs), recent operations policy and country services (OPCS) DPO retrospectives, and new research presented in this report on aspects of DPOs using a combination of approaches). The quality of macro frameworks in DPOs alone has not been subject of in-depth study. This report aims to contribute to filling that gap with a: (i) preliminary analysis of the quality of macro-fiscal frameworks in DPOs, and (ii) a comprehensive database of project level DPOs and related country and economic policy and statistical information, which is a byproduct of the study.
- Published
- 2015
4. Analysis of the President's Budget for 2013
- Author
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Manasan, Rosario G.
- Subjects
budget share ,Philippines ,tax effort ,ddc:330 ,expenditure program ,financing program ,fiscal deficit ,fiscal sustainability ,revenue program - Abstract
This study presents an evaluation of the National Expenditure Program for 2013. First, this paper projects that the fiscal targets set out in the Budget of Expenditures and Sources of Financing (BESF) for 2013 are likely to be met. Specifically, fiscal deficit is projected to be PHP 9.6 billion lower than the BESF at PHP 231 billion, while government revenue is estimated to be equal to PHP 1.8 trillion in 2013 which is also higher than the BESF projection. This is despite the expectation that the BOC collections and nontax revenues will be just equal to the 2011 and 2012 levels. Additional revenues is thus sourced from the BIR collections, which is estimated to reach PHP 1.26 trillion in 2013, exceeding the President's Budget's estimate of PHP 1.24 trillion. Second, although a more balanced distribution of the budget between the social services and economic services sectors is emphasized in the 2013 National Expenditure Program, the services sector still accounts for more than half of the increase in expenditure program in 2013. Finally, the improving debt profile of the country will continue in 2013. National government borrowing will continue to be biased in favor of domestic borrowings.
- Published
- 2013
5. Poverty Reduction Support Credits : Benin Country Study
- Author
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Horton, Brendan
- Subjects
STRUCTURAL REFORM ,PRIVATE INVESTMENT ,ANNUAL PERFORMANCE ,ANNUAL RATE ,FOREIGN EXCHANGE RESERVES ,DEPOSIT ,SECTOR PROGRAMS ,INFLATION ,INSTITUTIONAL DEVELOPMENT ,FISCAL BALANCE ,BUDGET PREPARATION ,GOVERNMENT INTERVENTION ,GOVERNMENT POLICY ,BUDGET SYSTEM ,SECTOR MINISTRY ,TRANCHES ,FISCAL DECENTRALIZATION ,PERSONNEL MANAGEMENT ,GOVERNMENT BUDGET ,REFORM AGENDA ,BUDGET PREPARATION CYCLE ,TRANSPARENCY ,REAL EXCHANGE RATE ,SERVICE DELIVERY ,PUBLIC EXPENDITURE REFORM ,BUDGET CYCLE ,BALANCE OF PAYMENTS ,RESOURCE MANAGEMENT ,EXPENDITURE PROGRAM ,POVERTY REDUCTION STRATEGIES ,DEVALUATION ,BUDGET REFORM ,COUNTRY PROCUREMENT ASSESSMENT ,BUDGET SUPPORT OPERATIONS ,INFORMATION SYSTEM ,SWAP ,INTERNAL CONTROLS ,PERFORMANCE AUDITS ,DECENTRALIZATION STRATEGY ,DISBURSEMENT ,NATIONAL BUDGET ,PUBLIC EXPENDITURE REVIEW ,REFORM PROGRAM ,POVERTY REDUCTION ,FINANCIAL ACCOUNTABILITY ,FINANCIAL OVERSIGHT ,MEDIUM-TERM EXPENDITURE ,CASH FLOW ,LENDING INSTRUMENTS ,CIVIL SERVICE REFORM ,PUBLIC AGENCIES ,DISBURSEMENTS ,MINISTRY OF FINANCE ,EXTERNAL SHOCKS ,INVESTMENT PROJECTS ,BUDGET YEAR ,TOTAL EXPENDITURE ,POVERTY REDUCTION STRATEGY ,ADJUSTMENT LENDING ,MACROECONOMIC STABILITY ,PORTFOLIO ,PUBLIC EXPENDITURE MANAGEMENT ,RESOURCE FLOWS ,PERFORMANCE REPORTS ,REGULATORY FRAMEWORK ,DECENTRALIZATION ,EXCHANGE RATE ,PERFORMANCE AUDITING ,INDEPENDENT ASSESSMENT ,DEBT RELIEF ,MACROECONOMIC FRAMEWORK ,PRIVATE SECTOR GROWTH ,MEDIUM-TERM EXPENDITURE FRAMEWORK ,SCHOOL FEES ,CONDITIONALITIES ,COUNTRY PROCUREMENT ,GOVERNMENT ACCOUNTS ,LOAN ,PUBLIC FINANCE ,BUDGET EXECUTION ,DIAGNOSTIC WORK ,FISCAL RISKS ,ARTICLE ,DEVELOPMENT BANK ,EVALUATION CAPACITY ,TRADING ,FIDUCIARY ASSESSMENT ,DECENTRALIZATION PROCESS ,PUBLIC INVESTMENT ,POVERTY REDUCTION SUPPORT ,PUBLIC EXPENDITURE ,ACCOUNTABILITY ,EXPENDITURE PRIORITIES ,WAREHOUSE ,BANK POLICY ,NATIONAL DEVELOPMENT ,INTERNAL AUDIT ,ECONOMIC GROWTH ,FINANCIAL TRANSFERS ,BASIC SERVICES ,ALLOCATION ,BUDGET FORMULATION ,QUALITY OF EDUCATION ,TRUST FUND ,PROGRAMS ,EXTERNAL FINANCING ,ASSESSMENT OF PERFORMANCE ,SECTOR MINISTRIES ,FINANCIAL SECTOR ,GENERAL BUDGET SUPPORT ,MINISTRY OF ECONOMY ,INSTRUMENT ,OUTCOME INDICATORS ,SECTOR BUDGETS ,FINANCIAL OPERATIONS ,PAYMENT DELAYS ,PERFORMANCE INDICATORS ,GOVERNMENT FINANCE STATISTICS ,PUBLIC SECTOR MANAGEMENT ,CAPACITY CONSTRAINTS ,FINANCIAL ASSISTANCE ,POVERTY REDUCING ,SUSTAINABILITY ANALYSIS ,CAPITAL INVESTMENT ,BORROWER ,ACCOUNTING SYSTEM ,TRANCHE ,BUDGET CREDIBILITY ,BUDGET MANAGEMENT ,SANITATION ,PUBLIC UTILITIES ,EVALUATION METHODOLOGY ,POVERTY ASSESSMENT ,GOVERNMENT FINANCE ,JUDICIAL SYSTEMS ,CIVIL SERVICE ,PUBLIC EXPENDITURES ,BUDGET EXECUTION REPORTING ,PUBLIC SECTOR ,DEBT ,BUDGETARY IMPLICATIONS ,PUBLIC SECTOR REFORM ,BUDGET PREPARATION PROCESS ,CONSENSUS BUILDING ,FINANCIAL INFORMATION ,SECTORAL OBJECTIVES ,TOTAL EXPENDITURES ,INVESTMENT CLIMATE ,BUDGET LAW ,STRUCTURAL ADJUSTMENT ,BUDGETARY EXPENDITURES ,PUBLIC EXPENDITURE TRACKING ,BUDGETARY PROCEDURES ,DONOR COORDINATION ,FISCAL AFFAIRS ,FOREIGN EXCHANGE ,PROGRAM BUDGETING ,REFORM OBJECTIVES ,ACCOUNTING ,FINANCES ,PUBLIC ADMINISTRATION ,FISCAL YEARS ,PROGRAM IMPLEMENTATION ,INTERNATIONAL DEVELOPMENT ,POLICY FORMULATION ,RESOURCE AVAILABILITY ,HUMAN CAPITAL ,PRIVATE SECTOR ,BUDGET INFORMATION ,PUBLIC FINANCIAL MANAGEMENT ,PERFORMANCE ASSESSMENT ,HUMAN RESOURCES ,EXPENDITURES ,PERFORMANCE MONITORING ,GROWTH RATE ,MACROECONOMIC POLICY ,INTERNATIONAL BANK ,BUDGET REPORTING ,CONDITIONALITY ,MONETARY FUND ,PRICE MOVEMENTS ,PROGRAM BUDGETS ,PUBLIC FINANCIAL MANAGEMENT SYSTEMS ,COUNTERPART FUNDS ,FISCAL CONSOLIDATION ,SHARE OF INVESTMENT ,FINANCIAL SUPPORT ,EXCHANGE RESERVES ,PUBLIC EXPENDITURE MANAGEMENT REFORM ,CAPACITY BUILDING ,DEBT SUSTAINABILITY ,HEALTH SERVICES ,GRANT PROGRAM ,STRUCTURAL REFORMS ,CURRENT ACCOUNT DEFICIT - Abstract
Benin experienced a long period of political instability and economic challenges after achieving its independence in August 1960. In 1991 a new government initiated far-reaching reforms aimed at the creation of a market-based economy, resulting in significant liberalization of Benin's political and economic system. Growth fluctuated in the range of 4-6 percent until 2000, after which it began to trend downwards, fluctuating largely in response to variation in the exchange rate as well as to movement in the prices of cotton, Benin's main export, and oil, a major import. Benin benefited from support under the Environmental and Social Assessment Framework (ESAF) and Poverty Reduction and Growth (PRGF) facilities, the latter continuously since 1993. According to an independent ex-post review (International Monetary Fund 2004), program implementation during 1993-2003 was broadly successful. Real economic growth averaged 5 percent and fiscal consolidation improved as key initial challenges arising from the Government's low revenue collection and high wage bill were addressed. But overall progress in structural reform was mixed. Initial efforts to liberalize the economy and reduce government intervention were successful, and there was progress in introducing far-reaching reforms in the cotton sector. A new poverty reduction growth facility was approved in August 2005.
- Published
- 2010
6. Implementing a Government-wide Monitoring and Evaluation System in South Africa
- Author
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Engela, Ronette and Ajam, Tania
- Subjects
END USERS ,ORGANIZATIONAL STRUCTURES ,AUDITOR-GENERAL ,ANNUAL PERFORMANCE ,CAPABILITY ,PERFORMANCE AGREEMENTS ,VERIFICATION ,QUALITY ASSURANCE ,ANNUAL BUDGET ,INFORMATION TECHNOLOGY ,GOVERNMENT POLICY ,PERFORMANCE INFORMATION ,MUNICIPAL GOVERNMENTS ,MUNICIPALITIES ,CENTRAL AGENCIES ,REGULATORY ENVIRONMENT ,TURNOVER RATES ,MANAGEMENT SYSTEM ,INFORMATION FLOWS ,REFORM AGENDA ,TRANSPARENCY ,SERVICE DELIVERY ,PUBLIC EXPENDITURE REFORM ,EXPENDITURE DATA ,BASIC ,BASIC SERVICE ,ENTRY POINTS ,BUDGET ALLOCATIONS ,INSTITUTIONAL CAPACITY ,INFORMATION SYSTEMS ,EXPENDITURE PROGRAM ,PUBLIC INSTITUTION ,REFORM PROCESSES ,ANNUAL REPORTS ,BUDGET ALLOCATION ,BUSINESS PROCESSES ,INFORMATION SYSTEM ,COMPONENTS ,FISCAL ACCOUNTABILITY ,PUBLIC INSTITUTIONS ,IMPLEMENTATION PERIOD ,COPYRIGHT ,PERFORMANCE DATA ,MINISTER ,GOVERNMENT POLICIES ,KNOWLEDGE MANAGEMENT ,MEDIUM-TERM EXPENDITURE ,NATIONAL PRIORITIES ,DATA REQUIREMENTS ,TURNAROUND TIME ,AUDITOR ,PUBLIC AGENCIES ,MINISTRY OF FINANCE ,GOVERNMENT PRIORITIES ,ORGANIZATIONAL PERFORMANCE ,ANNUAL REPORTING ,PERFORMANCE REPORTING ,BEST-PRACTICE ,QUALITY OF SERVICE ,PUBLIC EXPENDITURE MANAGEMENT ,BUDGET STRUCTURE ,RESULT ,CREDIBLE EVIDENCE ,OUTPUT MEASURES ,CIVIL SERVANTS ,GOVERNMENT PERFORMANCE ,IMPLEMENTATION PROCESS ,DECENTRALIZATION ,NETWORKS ,JUSTICE ,EXCHANGE RATE ,HEALTH CARE ,PERFORMANCE AUDITING ,PUBLIC RESOURCES ,MEDIUM-TERM EXPENDITURE FRAMEWORK ,COLLECTED REVENUES ,CONFIDENCE ,INITIATIVE ,IMPLEMENTATION PLAN ,GOOD GOVERNANCE ,WEBSITE ,MEMBER COUNTRIES ,PUBLIC FINANCE ,ADMINISTRATIVE PROCESSES ,POLICY FRAMEWORK ,TARGETS ,IMPLEMENTATION PROCESSES ,REVENUE SOURCES ,USE PERFORMANCE INFORMATION ,EXTERNAL CONSULTANTS ,PUBLIC AUDIT ,PERFORMANCE MEASURES ,RESULTS ,CITIZEN SURVEYS ,CORRUPTION ,POLITICIANS ,PROGRAM PERFORMANCE ,PERFORMANCE MEASUREMENT ,CREATION OF POLICIES ,PERFORMANCE TARGETS ,PUBLIC EXPENDITURE ,ANNUAL REPORT ,LEADERSHIP ,SUPPLY CHAIN MANAGEMENT ,ACCOUNTABILITY ,TRANSACTION ,SYSTEM DEVELOPMENT ,PUBLIC SERVICE ,REFORM STRATEGIES ,INVENTORY ,ECONOMIC GROWTH ,BASIC SERVICES ,PROGRAMS ,PUBLIC SERVICE DELIVERY ,TECHNICAL ASSISTANCE ,PUBLIC MANAGEMENT ,NATIONAL GOVERNMENT ,CIVIL SOCIETY ,EARLY WARNING SYSTEM ,RESOURCE ALLOCATION ,OUTCOME INDICATORS ,CRIME ,LEGAL BASIS ,ADMINISTRATIVE PROCESS ,PERFORMANCE INDICATORS ,INTEGRITY ,INVESTIGATIONS ,ASSETS ,INFORMATION SHARING ,METADATA ,COST-BENEFIT ANALYSIS ,INFORMATION SERVICES ,USERS ,CAPACITY CONSTRAINTS ,SANCTIONS ,CAPACITY-BUILDING ,FACSIMILE ,DEMOCRACY ,APPLICATION OF INFORMATION ,HUMAN RESOURCES MANAGEMENT ,MEDIA ,SANITATION ,EVALUATION METHODOLOGY ,STRATEGIC PLANS ,INSTITUTION ,PERFORMANCE EVALUATION ,CIVIL SERVICE ,DELIVERY TIMES ,RESOURCE ALLOCATION PROCESS ,OUTCOME MEASURES ,PUBLIC SECTOR ,PUBLIC ENTITIES ,MANAGEMENT SYSTEMS ,PUBLIC SECTOR REFORM ,ECONOMIC DEVELOPMENT ,FINANCIAL MANAGEMENT ,TELEPHONE ,INNOVATION ,ECONOMIC ACTIVITY ,MINISTERS ,ELECTRICITY ,BUDGET DECISION ,DATA SOURCES ,ACTION PLAN ,HARMONIZATION ,ACCOUNTING ,PUBLIC ADMINISTRATION ,APPROPRIATIONS ,POLICY FORMULATION ,BUDGET REFORMS ,USES ,STRATEGIC POLICY ,USER ,CENTRAL GOVERNMENT ,ANNUAL BUDGETS ,PERFORMANCE CULTURE ,SOCIAL DEVELOPMENT ,SUPPLY CHAIN ,CUSTOM ,PRIVATE SECTOR ,DATA QUALITY ,PERFORMANCE BUDGETING ,PROTOCOLS ,PERFORMANCE ASSESSMENT ,HUMAN RESOURCES ,CIVIL SERVANT ,PROVINCIAL GOVERNMENTS ,DATA MANAGEMENT ,GOVERNMENT REVENUE ,PUBLIC OFFICIALS ,PERFORMANCE MONITORING ,ACCOUNTABILITY RELATIONSHIPS ,DATA MINING ,REGISTERS ,INFORMATION ASYMMETRIES ,ORGANIZATIONAL CULTURE ,MATERIAL ,BASELINE DATA ,PERFORMANCE MANAGEMENT ,DATA AVAILABILITY ,FINANCE MANAGEMENT ,CAPACITY BUILDING ,PUBLIC WORKS ,DATABASE INFORMATION ,PUBLIC SECTOR EFFICIENCY ,RESOURCE ALLOCATION DECISIONS ,COMMUNITIES ,DATA COLLECTION ,ETHICS ,HUMAN RESOURCE ,FUNCTIONALITY ,TRAINING COURSES - Abstract
Monitoring and evaluation (M&E) is an extremely complex, multidisciplinary and skill intensive endeavor. Government-wide M&E is even more so because it requires detailed knowledge across and within sectors, as well as of interactions among planning, budgeting, and implementation functions in the public sector. The situation is complicated even further when the machinery of government is decentralized, with powers and functions distributed across three spheres of government. This paper outlines the process of implementing a government-wide monitoring and evaluation (GWM&E) system in South Africa. The first section sketches the context that created the impetus for establishing such a system. This context is clearly shaping the evolution of the system and influencing its longer-term sustainability. The second section outlines the various stages of conceptualizing and implementing the GWM&E system, which is currently very much a 'work in progress.' The third section reviews international experiences for lessons learned, which may also be germane to the South African context, noting similarities and differences in approach. Some of the critical implementation factors relate to the role of political leadership and championing of M&E, incentives for promoting usage of M&E findings, dealing with information and data constraints, capacity building, "ownership" of the M&E system by line ministries and other agencies, and managing the challenges of change. The fourth section examines a range of challenges and difficulties encountered in South Africa. The final section reflects on lessons distilled from the South African experience to date.
- Published
- 2010
7. Evaluation of Government Performance and Public Policies in Spain
- Author
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Feinstein, Osvaldo and Zapico-Goni, Eduardo
- Subjects
ORGANIZATIONAL STRUCTURES ,PUBLIC SERVICE ,CITIES ,UNCERTAINTY ,DECISION-MAKING ,CLASSIFICATION OF EXPENDITURE ,EXPENDITURE POLICIES ,ALLOCATION ,QUALITATIVE TOOLS ,REGIONAL GOVERNMENT ,PROGRAM ANALYSIS ,SECTOR PROGRAMS ,NATIONAL PARKS ,PROGRAMS ,QUALITY ASSURANCE ,EMPLOYMENT ,EXPENDITURE POLICY ,SECTOR MINISTRIES ,ANNUAL BUDGET ,MINISTRY OF ECONOMY ,FISCAL RULES ,HEALTH PROGRAMS ,EXTERNAL AUDIT ,PUBLIC BUDGET ,PERFORMANCE INFORMATION ,RESOURCE ALLOCATION ,MUNICIPALITIES ,CAP ,SCENARIOS ,SECTOR MINISTRY ,PRIVATE INSURANCE ,PUBLIC SECTORS ,SERVICE PROVIDERS ,RESEARCH INSTITUTIONS ,AUDITING ,INTERNAL CONTROL ,PERFORMANCE AUDIT ,SOCIAL SERVICES ,ENTITLEMENTS ,POLICY DECISIONS ,AUDITORS ,IMPACT ASSESSMENT ,SUPREME AUDIT INSTITUTIONS ,BUDGET DOCUMENTS ,INTEGRATION ,INTERVENTIONS ,PERFORMANCE REFORMS ,GOVERNMENT BUDGET ,TRANSPARENCY ,STATED OBJECTIVES ,BUDGETARY PROCESS ,EVALUATION CAN ,COMPETENCIES ,ANNUAL BUDGETING ,FINANCIAL ACTIVITIES ,PUBLIC SERVICES ,SERVICE QUALITY ,EXPENDITURE PROGRAM ,PUBLIC EDUCATION ,QUALITY CONTROL ,SECTOR POLICY ,IMPACT EVALUATIONS ,METHODOLOGIES ,VALIDITY ,STATE AGENCIES ,BUDGET REFORM ,ANNUAL DEFICITS ,EX-POST EVALUATION ,PERFORMANCE EVALUATION ,BUDGET ALLOCATION ,PUBLIC INSTITUTIONS ,PERFORMANCE AUDITS ,NATIONAL BUDGET ,EXPENDITURE PROGRAMS ,REFORM PROGRAM ,PUBLIC DEBT ,PUBLIC SECTOR ,BUDGETARY DECISIONS ,PUBLIC ENTITIES ,SCIENCES ,BUDGETARY IMPLICATIONS ,DECISION-MAKING PROCESSES ,TOTAL PUBLIC SECTOR ,PUBLIC ORGANIZATIONS ,PERFORMANCE BUDGET ,SOCIAL SECURITY ,GOVERNMENT POLICIES ,SUSTAINABLE DEVELOPMENT ,ACCOUNTABILITY FOR RESULTS ,EVALUATORS ,METHODOLOGY ,EVALUATION STANDARDS ,EXTERNAL ASSESSMENT ,SELF-ASSESSMENT ,FINANCIAL MANAGEMENT ,PUBLIC ACCOUNTS ,EVALUATION ACTIVITIES ,QUALITY OF PUBLIC SERVICES ,REGIONAL GOVERNMENTS ,QUALITY MANAGEMENT ,PROGRAM EVALUATION ,SOCIAL POLICY ,MUSEUMS ,MINISTRY OF FINANCE ,REFORM PLAN ,IMPACT EVALUATION ,RESOURCE ALLOCATIONS ,STRUCTURAL POLICIES ,PERFORMANCE REPORTING ,NEGOTIATION ,EVALUATION GUIDELINES ,INTERVIEWS ,SOCIAL POLICIES ,BUDGETARY PROGRAMS ,ACCOUNTING ,PUBLIC ADMINISTRATION ,PUBLIC SECTOR BUDGET ,NATIONAL AGENCY ,ACCESS TO INFORMATION ,EVALUATION PRACTICES ,BUDGET DECISIONS ,APPROPRIATIONS ,POLICY FORMULATION ,BUDGET REFORMS ,MINISTRY OF CULTURE ,STATE BUDGET ,GOVERNMENT PERFORMANCE ,BUDGET REQUESTS ,EVALUATION RESULTS ,FISCAL POLICY ,PROBABILITY ,PUBLIC MANAGERS ,ANNUAL PLANS ,CENTRAL GOVERNMENT ,EDUCATION SYSTEM ,PRIVATE SECTOR INSTITUTIONS ,PERFORMANCE CULTURE ,M&E SYSTEMS ,PUBLIC RESOURCES ,ECONOMIC POLICIES ,GOVERNMENT EXPENDITURE ,PRIVATE SECTOR ,RESEARCHERS ,BUDGET COMMISSION ,FORECASTS ,EXAMINATIONS ,PERFORMANCE BUDGETING ,GOOD GOVERNANCE ,SERVICE PROVISION ,SCENARIO ,HUMAN RESOURCES ,ECONOMIC POLICY ,LEARNING ,TECHNOLOGY TRANSFER ,PUBLIC FINANCE ,QUALITY OF SERVICES ,PUBLIC POLICIES ,POLICY INITIATIVES ,SOCIAL FUNDS ,ARTICLE ,FISCAL POLICIES ,PERFORMANCE MANAGEMENT ,FINANCE MANAGEMENT ,EVALUATION CAPACITY ,BUDGET PROCESS ,PERFORMANCE MEASURES ,STATE AGENCY ,BUDGETARY RESOURCES ,TRANSPARENT MANAGEMENT ,REGIONAL FUNDS ,NATIONAL POLICIES ,CORRUPTION ,EVALUATION METHODS ,BUDGET DISCUSSIONS ,PERFORMANCE MEASUREMENT ,BUDGETARY NEGOTIATIONS ,CAPACITY BUILDING ,PUBLIC INTERVENTION ,BUDGET PROPOSALS ,PUBLIC EXPENDITURE ,ANNUAL REPORT ,BUDGETARY POLICIES ,PUBLIC SECTOR EFFICIENCY ,PERSONNEL EXPENDITURES ,ACCOUNTABILITY ,BUDGETING PROCESS ,EXPENDITURE ,EXPENDITURE MANAGEMENT - Abstract
This paper covers selective aspects of Spain's experience in evaluating government performance and public policies. Rather than a cohesive evaluation system, there is instead a constellation of organizations, with evaluation mandates and/or practices, which are not interrelated. These organizations and their respective practices have been evolving without coordination over the past three decades. An evaluation culture is slowly emerging, amid different conceptual approaches used by different organizations that are managing and/or conducting evaluations. Evaluation activity has been taking place in Spain for years, with a marked acceleration and qualitative shift since 2005. Despite Spain's standing as an Organization for Economic Co-operation and Development (OECD) country as well as a European Union (EU) country, it still has not developed a consolidated evaluation system. This fact points out how long-term and complex is the task of institutionalizing an evaluation system. Finally, this paper contains several website addresses where readers can obtain additional information on aspects of the paper that most interest them and to follow the Spanish experience as it unfolds.
- Published
- 2010
8. Analysis of the President's Budget for 2003
- Author
-
Manasan, Rosario G.
- Subjects
tax evasion ,Öffentlicher Haushalt ,tax effort ,ddc:330 ,expenditure program ,Haushaltsdefizit ,fiscal deficit ,fiscal sustainability ,Philippinen - Abstract
This study presents an evaluation of the Presidents Budget for 2003. First, it shows that the fiscal targets set out in the administrations Budget of Expenditures and Sources of Financing (BESF) for 2003 are not likely to be met. In particular, the fiscal deficit target of P130 billion (or 3.3% of GDP) for 2002 will be exceeded by P93 billion (or 2.4% of GDP). Thus, the paper projects that the national governments fiscal position will weaken from a deficit of 4.1% of GDP in 2001 to a deficit of 5.6% of GDP in 2002. In like manner, the fiscal deficit target of P142.1 billion (or 3.3% of GDP) in 2003 will also be exceeded by P34 billion P64 billion (or 0.8% - 1.5% of GDP). While the government was able to run high deficits in the last three years without hurting macroeconomic stability, danger signs have begun to emerge. On the one hand, outstanding debt of the national government has been rising rapidly, from 65.5% of GDP as of December 2001 to 68.2% as of August 2003. On the other hand, while interest rates have remained low, the yield curve on government securities is steep indicating that inflationary expectations are high. Second, the problem with the fiscal deficit stems largely from the continuous slide in tax effort. Undoubtedly, evasion continues to be a major source of the leakage in revenues and the situation appears to have worsened in 2001. However, closer analysis indicates that weaknesses in tax structure (nonindexation of excise taxes and proliferation of tax incentives) also need to be addressed. Third, in the near term, fiscal consolidation cannot be achieved unless corrections on the revenue side are effected as government expenditures have already been cut to the bone. Although the expenditure program for 2003 is P34.4 billion (or 4.5%) larger than the obligation program for the previous year, national government services in 2003 are expected to be severely constrained as non-mandatory expenditures (i.e., total national government expenditures net debt service, transfers to LGUs and pensions/retirement gratuity) are programmed to decline by 1.4% relative to the 2002 level. This means that many government agencies, including those in the social service sectors, will have to work with smaller budgets in 2003.
- Published
- 2002
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