World BankInter-American Development Bank2013-08-162013-08-162003-06: 0-8213-5447-7https://hdl.handle.net/10986/15118This public expenditure review is produced jointly by the World Bank and the Inter-American Development Bank, and focuses on social sectors spending and leaves aside infrastructure and other sectors. This report, finalized in June 2002 and discussed with Authorities in mid-August 2002, does not take into account policy developments occurring after this time. The report is organized as follows: Chapter 1 presents a synthesis of Peru's public expenditure reform agenda from the Bank's perspective. It is based on, and distills, the thematic chapters that make up this report. Chapters 2-4 examine the core functions of public expenditure management: macro fiscal aggregates, resource allocations to strategic sectors, and microeconomic efficiency of public spending. Chapters 5-8 explore selected themes, such as the decentralization of public administration and the social sectors; civil service reform; governance and corruption; and mining fiscal and environmental issues. These chapters are, in turn, supported by fifteen topic-specific background papers, including an innovative public expenditure tracking survey on municipal transfers. Other topics focus on public sector employment; decentralization of health and education; an empirical diagnostic study on governance, rule of law, and corruption; and a comparison of the Peruvian tax system with mining tax systems in other nations.en-USCC BY 3.0 IGOMACROECONOMIC STABILIZATIONFISCAL ADJUSTMENTSFISCAL ADMINISTRATIONBUDGET ADMINISTRATIONBUDGET PROCESSFINANCIAL MANAGEMENTPUBLIC EXPENDITURESBUDGETARY DECISION-MAKINGEDUCATIONAL FINANCINGHEALTH EXPENDITURESSOCIAL PROGRAMSDECENTRALIZATIONLEGAL FRAMEWORKCIVIL SERVICE REFORMSINSTITUTIONAL FRAMEWORKPUBLIC EMPLOYMENTGOVERNANCECORRUPTION IN POLITICSPUBLIC SERVICE DELIVERYFISCAL POLICYENVIRONMENTAL POLICYMINING POLICYTAX SYSTEMSDEBT SUSTAINABILTYPUBLIC ENTERPRISESRULE OF LAWINTERGOVERNMENTAL TRANSFER OF FUNDSINTERGOVERNMENTAL TAX RELATIONSGOVERNMENT SPENDING POLICY ANALYTICAL WORKAUTHORITYBONDSBRIBERYBUDGET ALLOCATIONSBUDGET EXPENDITURESBUDGET MANAGEMENTBUDGET TRANSPARENCYBUDGETARY FUNDSCENTRAL GOVERNMENTCENTRAL GOVERNMENT SPENDINGCIVIL SERVICECIVIL SOCIETYCOMPOSITE GOVERNANCE INDICATORSCONSENSUSCONSOLIDATIONCORRUPTIONCOUNCIL OF MINISTERSCOUNCILSDECENTRALIZATIONDECENTRALIZATION PROCESSDECONCENTRATIONDEMOCRACYDEVELOPMENT GOALSECONOMIC ASSISTANCEEDUCATION PROGRAMSENTERPRISE REFORMENVIRONMENTAL POLICIESEXCHANGE RATEEXECUTIONEXPENDITURE CATEGORYEXPENDITURE MANAGEMENTEXPENDITURE REFORMEXTERNAL SHOCKSFIELD RESEARCHFIGHTING CORRUPTIONFINANCIAL MANAGEMENTFISCALFISCAL DECENTRALIZATIONFISCAL DISCIPLINEFISCAL POLICYFISCAL POLICY RULESFISCAL STANCEFOREIGN INVESTMENTGOVERNANCE INDICATORSGOVERNMENT AGENCIESGOVERNMENT ENTITIESGOVERNMENT POLICYGOVERNMENT REVENUEGOVERNMENT SPENDINGGOVERNMENT SPENDING POLICYGROWTH RATESHEALTH CAREHEALTH INSURANCEHOUSEHOLD ACCESSHOUSEHOLD LEVELHOUSEHOLD SURVEYHUMAN CAPITALHUMAN RESOURCEIMPROVING GOVERNANCEINCOMEINSTITUTIONAL FRAMEWORKINSTITUTIONAL INFORMATIONINSURANCEINTERGOVERNMENTAL FISCAL RELATIONSINTERGOVERNMENTAL TRANSFERSINTERNAL SECURITYINTERNATIONAL FINANCIAL MARKETSJUDICIARYLEGAL FRAMEWORKLEGAL FRAMEWORK FOR DECENTRALIZATIONLICENSESLOCAL GOVERNMENTLOCAL GOVERNMENTSMACROECONOMIC STABILIZATIONMACROECONOMIC VARIABLESMEASURES OF PROFITABILITYMINISTRIES OF DEFENSEMUNICIPAL AGENCIESMUNICIPAL DEBTMUNICIPAL REVENUESMUNICIPALITIESMUNICIPALITYPER CAPITA INCOMEPOVERTY LEVELPOVERTY REDUCTIONPRIVATE SECTORPUBLIC BUDGETPUBLIC DEBTPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE REFORMPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FUNDSPUBLIC SECTORPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESPUBLIC SPENDINGREPRESENTATIVESREVENUE SOURCESROYALTYSAVINGSSECTOR EMPLOYMENTSERVICE QUALITYSOCIAL EXPENDITURESOCIAL EXPENDITURESSOCIAL INDICATORSSOCIAL OUTCOMESSOCIAL POLICYSOCIAL PROGRAMSSOCIAL SECTORSSOCIAL STABILITYSTATE DECENTRALIZATIONSTATE ENTERPRISESSUBNATIONAL GOVERNMENTSSUSTAINABILITY ANALYSISTAXTAX RATETAX RATESTAX REFORMTAX REGIMETAX REVENUETAX REVENUESTAX SYSTEMTAX SYSTEMSTAXATIONTAXATION REGIMETRANSPARENCYTREASURYWorld Bank10.1596/0-8213-5447-7