World Bank2013-08-262013-08-262002-10-24https://hdl.handle.net/10986/15341This 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 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 EXPENDITURESTARGETED ASSISTANCESOCIAL 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 AUTHORITYBRIBERYBUDGET ALLOCATIONSBUDGET EXECUTIONBUDGET FORMULATIONBUDGET MANAGEMENTBUDGET TRANSPARENCYBUDGETARY FUNDSCENTRAL GOVERNMENTCITIZENSCIVIL SERVICECIVIL SOCIETYCONSENSUSCONSOLIDATIONCORRUPTIONCOUNCIL OF MINISTERSCOUNCILSCURRENCY UNITDEBT SERVICEDECENTRALIZATIONDECENTRALIZATION PROCESSDECONCENTRATIONDEMOCRACYECONOMIC ACTIVITYECONOMIC COOPERATIONECONOMIC MANAGEMENTEDUCATION PROGRAMSENTERPRISE REFORMENTREPRENEURSHIPENVIRONMENTAL POLICIESEXCHANGE RATEEXECUTIONEXPANSIONARY FISCALEXPENDITURE REFORMEXTERNAL SHOCKSFIELD RESEARCHFINANCIAL MANAGEMENTFINANCIAL SECTORFISCALFISCAL DEFICITFISCAL DEFICITSFISCAL DISCIPLINEFISCAL EXPANSIONFISCAL POLICIESFISCAL STANCEFISCAL SUSTAINABILITYFISCAL YEARFOREIGN INVESTORSGOVERNANCE PROBLEMSGOVERNMENT ACCOUNTABILITYGOVERNMENT ENTITIESGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTGROWTH RATEGROWTH RATESHEALTH CAREHEALTH INSURANCEHOUSEHOLD ACCESSHOUSEHOLD LEVELHOUSEHOLD SURVEYHUMAN CAPITALHUMAN RESOURCEIMPROVING GOVERNANCEINCOMEINEQUALITYINSTITUTIONAL FRAMEWORKINSURANCEINTERGOVERNMENTAL RELATIONSINTERNAL SECURITYINTERNATIONAL FINANCIAL MARKETSLEGAL FRAMEWORKLEGAL FRAMEWORK FOR DECENTRALIZATIONLOCAL COMMUNITIESLOCAL GOVERNMENTSMACROECONOMIC FRAMEWORKMACROECONOMIC STABILIZATIONMACROECONOMIC VARIABLESMEASURES OF PROFITABILITYMINISTRIES OF DEFENSEMUNICIPAL AGENCIESMUNICIPAL DEBTMUNICIPAL REVENUESMUNICIPALITIESMUNICIPALITYNATIONAL SERVICENATIONSPENSIONSPOLITICAL POWERPOLITICAL UNCERTAINTYPOOR COUNTRIESPOOR GOVERNANCEPOPULISMPOVERTY ERADICATIONPOVERTY ERADICATION ACTION PLANPOVERTY LEVELPOVERTY REDUCTIONPRIVATE SECTORPRIVATE SECTOR PARTICIPATIONPRIVATIZATIONPRIVATIZATION PROCEEDSPUBLIC ADMINISTRATIONPUBLIC BUDGETPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REFORMPUBLIC EXPENDITURE REVIEWPUBLIC FUNDSPUBLIC SECTORPUBLIC SECTOR EMPLOYMENTPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESPUBLIC SPENDINGREAL TERMSREPRESENTATIVESRESOURCE ALLOCATIONSREVENUE VOLATILITYROYALTYSAVINGSSERVICE QUALITYSOCIAL EXPENDITURESOCIAL EXPENDITURESSOCIAL INDICATORSSOCIAL OUTCOMESSOCIAL POLICIESSOCIAL POLICYSOCIAL PROGRAMSSOCIAL SECTORSSOCIAL STABILITYSTATE DECENTRALIZATIONSUSTAINABILITY ANALYSISTAXTAX ADMINISTRATIONTAX BASETAX EXEMPTIONSTAX POLICYTAX RATETAX RATESTAX REFORMTAX REGIMETAX REVENUETAX REVENUESTAX SYSTEMTAX SYSTEMSTAXATIONTAXATION REGIMETRANSPARENCYWorld Bank10.1596/15341