2007年-世界发展银行全球_Madagascar_Public_Expenditure_Review___Implementation_of_the_Madagascar_Action_Plan_Analysis_for_Results_Executive_Summary_30页_2mb

Madagascar Public Expenditure Review Summary

Core Content

This report, titled Implementation of the Madagascar Action Plan: Analysis for Results, is a Public Expenditure Review (PER) conducted by the World Bank in collaboration with the Government of Madagascar. It assesses the macroeconomic underpinnings of the Madagascar Action Plan (MAP), the existing institutional framework for public resource generation and use, and provides guidance for its successful implementation.

The report is part of a series of programmatic reviews and is structured into four volumes. The first volume focuses on the macroeconomic framework and public expenditure management, while the other three volumes analyze the health, nutrition, and water and sanitation sectors. The review aims to evaluate whether public resources in these sectors are allocated and used efficiently to achieve the MAP’s ambitious goals.

Main Points

Introduction

• The MAP, launched in late 2006, is the third generation of development policy documents in Madagascar.
• It outlines a vision for national development and aligns with the Millennium Development Goals (MDGs).
• The review is based on a consultative process involving both the Malagasy administration and the World Bank team.

Methodology

• The report was prepared in close collaboration with the Government, with the World Bank team taking full responsibility.
• The process involved multiple stages, including stakeholder presentations, joint team formation, data collection, and final drafting.
• The report was finalized after a meeting with the Malagasy administration, with the assistance of technical advisors.

Data and Challenges

• Most data used in the review were sourced from the Ministry of Finance and Budget.
• Data quality was generally high for macroeconomic and tax revenue aspects but low for expenditure data due to inadequate coverage, inconsistent reporting, and issues with the new budget classification system.
• The lack of consistent regional data made it difficult to assess the link between the budget and decentralization efforts.

Macroeconomic Framework

• A sound macroeconomic framework is essential for the success of the MAP.
• The MAP aims for economic growth rates of 7–10% by 2012, with a target GDP per capita of USD 476.
• Investment is expected to reach 30% of GDP by 2011, with 17% coming from the private sector.
• The current growth rate is only 3.4%, significantly below the MAP’s targets.

Revenue Generation

• The Government aims to increase tax/GDP ratio from 11% to 15% by 2012.
• Revenue mobilization is constrained by a narrow tax base, outdated and complex tax procedures, and limited capacity in the private sector.
• Customs revenues have declined over the past decade due to tariff simplifications and regional integration.
• The tax administration is in the process of developing a comprehensive reform strategy based on five pillars.

Public Expenditure Management

• Efficient public expenditure management is crucial for the successful implementation of the MAP.
• The review highlights the need for accelerated implementation of public finance reforms.
• The existing budget classification system has not been systematically applied, leading to inconsistencies in data reporting.

Key Commitments of the MAP

1. Responsible Governance

   • Aim: Build a trusted and efficient government.
   • Activities: Improve security, strengthen rule of law, reduce corruption, and enhance public service delivery.

2. Connected Infrastructure

   • Aim: Develop infrastructure to support economic growth and improve living standards.
   • Activities: Improve transport, energy, communication, and disaster preparedness.

3. Educational Transformation

   • Aim: Create a world-class education system.
   • Activities: Ensure access to early education, improve primary and secondary education, and develop vocational and higher education.

4. Rural Development and Green Revolution

   • Aim: Promote sustainable agricultural growth.
   • Activities: Secure land tenure, improve rural financing, and support agri-business.

5. Health, Family Planning, and HIV/AIDS

   • Aim: Improve public health outcomes.
   • Activities: Expand health services, reduce infant and maternal mortality, and enhance nutrition and water access.

6. High Growth Economy

   • Aim: Achieve 7–10% GDP growth by 2012.
   • Activities: Strengthen the private sector, attract foreign investment, and develop key industries like mining and tourism.

7. Cherish the Environment

   • Aim: Protect and sustain Madagascar’s natural resources.
   • Activities: Expand protected areas, reduce resource degradation, and promote eco-friendly industries.

8. National Solidarity

   • Aim: Foster national unity and social inclusion.
   • Activities: Promote cultural diversity, social trust, and gender equality.

Recommendations and Concerns

• The MAP lacks detailed implementation plans and prioritization of activities.
• A full-costing exercise is necessary to guide political discussions on spending priorities.
• The current revenue mobilization is below potential, and the tax system needs modernization.
• There is a need for improved data collection and reporting mechanisms to support better fiscal management.
• The success of the MAP depends on the effective use of both domestic and external resources, including development assistance.

Conclusion

The review underscores the importance of a strong macroeconomic framework, efficient revenue generation, and improved public expenditure management for the successful implementation of the MAP. While the plan is ambitious and well-structured, there are significant challenges in data collection, institutional capacity, and the implementation of a comprehensive and sequenced strategy. The World Bank and the Government of Madagascar have agreed on a collaborative approach to address these issues and ensure the MAP’s goals are met.