|Description/subject:|| ||"... Union Budget policies have undergone fundamental shifts since 2011 to accelerate delivery of essential public services. This first ever Public Expenditure Review (PER) for Myanmar tries to better understand these shifts
and recommend ways to further align budget policies to development priorities.
Decades of government underspending on the back of a very low revenue base with no tax culture have contributed to poor economic and social outcomes. A new government in 2010 sought to redress this by implementing reforms towards a service oriented approach.
The PER is a first step in deepening policy dialogue on Union Budget issues. It focuses on general government, and touches on State Economic Enterprises (SEEs) to the extent that they impact general government finances and fiscal
The Myanmar PER 2015 is divided into five parts: (i) sustainability of aggregate fiscal policy; (ii) rebalancing the composition of the Union Budget; (iii) improving coverage, quality and equity of education services; (iv) going from more to better government spending on health; and (v) a sound fiscal framework for sub-national service delivery.
Findings and recommendations from each part will be discussed in greater detail with government counterparts to help develop a concrete plan of action. The PER is expected to be the start of future systematic analysis of Union