Peru - Restoring Fiscal Discipline for Poverty Reduction : A Public Expenditure Review

[摘要] This public expenditure review isproduced jointly by the World Bank and the Inter-AmericanDevelopment Bank, and focuses on social sectors spending andleaves aside infrastructure and other sectors. This report,finalized in June 2002 and discussed with Authorities inmid-August 2002, does not take into account policydevelopments occurring after this time. The report isorganized as follows: Chapter 1 presents a synthesis ofPeru's public expenditure reform agenda from theBank's perspective. It is based on, and distills, thethematic chapters that make up this report. Chapters 2-4examine the core functions of public expenditure management:macro fiscal aggregates, resource allocations to strategicsectors, and microeconomic efficiency of public spending.Chapters 5-8 explore selected themes, such as thedecentralization of public administration and the socialsectors; civil service reform; governance and corruption;and and mining fiscal and environmental issues. Thesechapters are, in turn, supported by fifteen topic-specificbackground papers, including an innovative publicexpenditure tracking survey on municipal transfers. Othertopics focus on public sector employment; decentralizationof health and education; an empirical diagnostic study ongovernance, rule of law, and corruption; and a comparison ofthe Peruvian tax system with mining tax systems in other nations.

[发布日期] 2002-10-24 [发布机构] Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] MACROECONOMIC STABILIZATION;FISCAL ADJUSTMENTS;FISCAL ADMINISTRATION;BUDGET ADMINISTRATION;BUDGET PROCESS