Kazakhstan : Public Expenditure Review, Volume 1. Summary Report

[摘要] The report is the public expenditurereview for Kazakhstan, and builds upon previous work on thecountry's transition experience to a market-orientedeconomy, and of recent public sector reforms. It comprisesthree volumes, namely, the Summary Report, the Main Report,and Annexes and Statistical Appendix, aiming at identifyingkey public expenditure issues, suggesting also, possiblestrategies, and policy options. Although the countryachieved significant progress in liberalizing, andstabilizing the economy, including implementinginstitutional reforms to discipline public expenditures,outstanding issues remain, particularly regarding thepersistent fiscal imbalance, the deficient domestic resourcemobilization management, unreliable expenditureprioritization, and inefficient budgetary execution. Thereport suggests strategy options, and policy reforms thatshould, through a programmed deficit reduction, attainfiscal sustainability. These options address: therationalization of domestic resource mobilization, mainlyoil/gas rents to preserve domestic savings, capital, anddevelopment of non-oil sectors; the need for governmentalaction on program priority, such as budgeting, andperformance evaluation; strengthening intergovernmentalrelations, through improved fiscal decentralization,increased local accountability, and tax reforms; and,creating the initiative for private participation.

[发布日期] 2000-06-27 [发布机构] Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] ACCOUNTABILITY;ACCOUNTING;ACCOUNTING PRACTICES;ADB;ADMINISTRATIVE COSTS