Publication:
Guatemala Public Finance Review

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dc.contributor.authorWorld Bank
dc.date.accessioned2025-05-21T14:53:10Z
dc.date.available2025-05-21T14:53:10Z
dc.date.issued2025-05-21
dc.description.abstractThis Public Finance Review (PFR) is the first since 2013, and it complements other World Bank Group advisory support and analytics. The PFR updates the fiscal analysis with data from 2013 through 2023 and expands into areas not previously covered, such as revenues, fiscal risks, and performance-based budgeting. It also complements the ongoing CADR fiscal report (P179152). The PFR is organized into five chapters. Following the executive summary and the introduction, Chapter 3 presents an extensive benchmarking of tax policy and tax administration. Chapter 4 examines public financial management, starting with stylized facts, reviews the performance-based budgeting system with a view to improve expenditure efficiency, and considers how climate plans are incorporated in the budget. Chapter 5 reviews Guatemala’s practices for identifying, estimating, and managing fiscal risks.en
dc.identifierhttp://documents.worldbank.org/curated/en/099050525153039939
dc.identifier.doihttps://doi.org/10.1596/43222
dc.identifier.urihttps://hdl.handle.net/10986/43222
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY-NC 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0/igo
dc.subjectECONOMIC GROWTH
dc.subjectFISCAL ANALYSIS
dc.subjectREVENUES
dc.subjectFISCAL RISKS
dc.subjectTAX ADMINISTRATION
dc.titleGuatemala Public Finance Reviewen
dc.typeReport
dspace.entity.typePublication
okr.date.disclosure2025-05-21
okr.date.doiregistration2025-05-23T02:16:48.676554Z
okr.date.lastmodified2025-05-08T19:04:21Zen
okr.doctypeEconomic & Sector Work::Public Expenditure Review
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/099050525153039939
okr.guid099050525153039939
okr.identifier.docmidP179444-f915c488-63bd-46f7-8ec9-39b7d10ed0cd
okr.identifier.externaldocumentum40010951
okr.identifier.internaldocumentum40010951
okr.identifier.report201154
okr.import.id7420
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttps://documents.worldbank.org/curated/en/099050525153039939/pdf/P179444-f915c488-63bd-46f7-8ec9-39b7d10ed0cd.pdfen
okr.region.administrativeLatin America and Caribbean
okr.region.countryGuatemala
okr.sectorFY17 - Central Government (Central Agencies)
okr.sectorPublic Administration
okr.themeFY17 - Mitigation,FY17 - Fiscal Policy,FY17 - Macroeconomic & Structural Policy Modelling,FY17 - Economic Growth and Planning,FY17 - Data production, accessibility and use,FY17 - Climate change,FY17 - Adaptation,FY17 - Fiscal sustainability,FY17 - Public Expenditure Policy,FY17 - Data Development and Capacity Building
okr.themeFY17 - Environment and Natural Resource Management,FY17 - Public Sector Management,FY17 - Economic Policy
okr.topicFinance and Financial Sector Development::Public & Municipal Finance
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.unitEFI-LCR-MTI-MacroFiscal (ELCMU)
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