World Bank2013-08-212013-08-212000-06-27https://hdl.handle.net/10986/15261The report is the public expenditure review for Kazakhstan, and builds upon previous work on the country's transition experience to a market-oriented economy, and of recent public sector reforms. It comprises three volumes, namely, the Summary Report, the Main Report, and Annexes and Statistical Appendix, aiming at identifying key public expenditure issues, suggesting also, possible strategies, and policy options. Although the country achieved significant progress in liberalizing, and stabilizing the economy, including implementing institutional reforms to discipline public expenditures, outstanding issues remain, particularly regarding the persistent fiscal imbalance, the deficient domestic resource mobilization management, unreliable expenditure prioritization, and inefficient budgetary execution. The report suggests strategy options, and policy reforms that should, through a programmed deficit reduction, attain fiscal sustainability. These options address: the rationalization of domestic resource mobilization, mainly oil/gas rents to preserve domestic savings, capital, and development of non-oil sectors; the need for governmental action on program priority, such as budgeting, and performance evaluation; strengthening intergovernmental relations, through improved fiscal decentralization, increased local accountability, and tax reforms; and, creating the initiative for private participation.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTINGACCOUNTING PRACTICESADBADMINISTRATIVE COSTSALLOCATION OF RESOURCESANNUAL GROWTH RATEANNUAL RATEAPPROPRIATIONSAUDITINGAUDITORSAUTHORITYAUTONOMYBASIC EDUCATIONBORROWINGBUDGET EXECUTIONBUDGET FORMULATIONBUDGET MONITORINGBUDGET PROCESSBUDGET SYSTEMBUDGETARY ALLOCATIONBUDGETARY FUNDSCAPACITY BUILDINGCAPITAL EXPENDITURESCENTRAL GOVERNMENTCERTAIN EXTENTCITIZENSCONSENSUSCORPORATE INCOME TAXCPICURRENCY UNITDATA AVAILABILITYDECENTRALIZATION PROCESSDECISION-MAKINGDECISION-MAKING PROCESSDEFICIT FINANCINGDEVELOPMENT PROGRAMMEECONOMIC ACTIVITIESECONOMIC GROWTHECONOMIC MANAGEMENTECONOMIC RECESSIONECONOMIC RECOVERYECONOMIC STRUCTUREECONOMIES IN TRANSITIONEMPLOYMENT GENERATIONEQUALIZATIONEXCHANGE RATEEXECUTIONEXPENDITURE ASSIGNMENTEXPENDITURE ASSIGNMENTSEXPENDITURE CATEGORIESEXPENDITURE MANAGEMENTEXTERNALITIESFINANCIAL CONSTRAINTSFINANCIAL DIFFICULTIESFINANCIAL SECTORFISCALFISCAL CAPACITYFISCAL CRISISFISCAL DECENTRALIZATIONFISCAL DEFICITFISCAL DEFICITSFISCAL INCENTIVESFISCAL LEGISLATIONFISCAL POLICIESFISCAL STANCEFISCAL SUSTAINABILITYFOREIGN LOANSGOVERNMENT ACTIONGOVERNMENT BUDGETSGOVERNMENT FINANCEGOVERNMENT INTERVENTIONGOVERNMENT LEVELGOVERNMENT LEVELSGOVERNMENT REVENUEGOVERNMENT SERVICESGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTHEALTH CAREHEALTH EXPENDITURESHEALTH INSURANCEHOUSINGINCOMEINCOME COUNTRIESINFLATIONINFORMAL ACTIVITIESINFORMAL SECTORSINSTITUTIONAL ARRANGEMENTSINSTITUTIONAL REFORMSINSURANCEINTERGOVERNMENTAL FISCAL RELATIONSINTERGOVERNMENTAL RELATIONSINTERNAL AUDITLACK OF TRANSPARENCYLAWSLEGAL SUPPORTLEGISLATIONLIVING STANDARDSLOAN GUARANTEESLOCAL GOVERNMENTLOCAL GOVERNMENT BUDGETSLOCAL GOVERNMENTSLOCAL LEVELSLOCAL SPENDINGMACROECONOMIC FRAMEWORKMARKET ECONOMYMARKET PRICESMINISTRY OF FINANCEMORAL HAZARDNATIONSNATURAL RESOURCESOILPOLICY OPTIONSPOLLUTIONPOVERTY REDUCTIONPRICE STABILITYPRIVATE SECTORPRIVATE SECTORSPRIVATIZATIONPRIVATIZATION PROCEEDSPUBLIC ADMINISTRATIONPUBLIC DEBTPUBLIC EDUCATIONPUBLIC EMPLOYMENTPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE PRIORITIESPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCESPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR WAGESPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICE REFORMPUBLIC SERVICESREAL SECTORRECURRENT EXPENDITURESREGULATORY FRAMEWORKREHABILITATIONRESOURCE ALLOCATIONRESOURCE MOBILIZATIONREVENUE COLLECTIONROADSSAVINGSSOCIAL ASSISTANCESOCIAL ASSISTANCE PROGRAMSOCIAL ASSISTANCE PROGRAMSSOCIAL COSTSSOCIAL EQUITYSOCIAL EXPENDITURESSOCIAL INDICATORSSOCIAL JUSTICESOCIAL PROTECTIONSOCIAL PROTECTION REFORMSOCIAL PROTECTION SYSTEMSOCIAL SAFETYSOCIAL SAFETY NETSOCIAL SECTORSSOCIAL SECURITYSOFT BUDGET CONSTRAINTSSTATE BUDGETSTATE ENTERPRISESSTATE GOVERNMENTSTATE REVENUESTRUCTURAL REFORMSTRUCTURAL REFORMSSUBNATIONAL GOVERNMENTSUBNATIONAL GOVERNMENTSTASK TEAM LEADERTAX ADMINISTRATIONTAX EXEMPTIONSTAX INCENTIVESTAX POLICYTAX SHARINGTAX SYSTEMTAXATIONTEAM MEMBERSTECHNICAL ASSISTANCETELECOMMUNICATIONSTRADE LIBERALIZATIONTREASURYUNEMPLOYMENTUNEMPLOYMENT BENEFITSUTILITIES PUBLIC EXPENDITURESTRANSITION ECONOMIESMARKET ECONOMYREFORMSPOLICY REFORMCAPACITY BUILDINGSTRUCTURAL REFORMSFINANCIAL STABILITYLIBERALIZATIONECONOMIC GROWTHINSTITUTIONAL REFORMFISCAL SUSTAINABILITYDOMESTIC RESOURCE MOBILIZATIONOIL & GAS RESERVESCAPITAL ACCUMULATIONOUTPUTSBUDGET ADMINISTRATIONPERFORMANCE INDICATORSFISCAL MANAGEMENTLOCAL GOVERNMENT EXPENDITURESTAX REFORMSPUBLIC SERVICE DELIVERYSOCIAL ASSISTANCE PROGRAMSPRIVATE SECTOR PARTICIPATIONWorld Bank10.1596/15261