Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery

To achieve higher growth and reduce poverty and inequality, Mexico needs to improve public service delivery. Mexico is a middle-income country with continuing high levels of poverty (46.2 percent of the population). To improve public sector service delivery, Mexico needs to ensure sufficient financial and human resources relative to the needs of the population, and effective and efficient public management of spending programs to address those needs-two basic prerequisites for an effective public sector. Mexico's public service delivery is hindered by low tax collection and expenditure inefficiencies at all three levels of government: federal, state, and municipal. Mexico's tax collection is also low by Latin American standards. The problem of low tax collection is particularly acute at the local level, as many subnational governments lack incentives and administrative capacity. At the local level, improving tax collection faces additional challenges. Low subnational tax collection increases the volatility of subnational finances within Mexico's fiscal federalism framework. Subnational governments need incentives and assistance to improve their tax administration to increase own revenues. As part of an ambitious strategy to modernize public sector financial management, the government has started to harmonize the public accounts and accounting practices of the federal and subnational governments.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2013-04
Subjects:	ACCESS TO INFORMATION, ACCOUNTABILITY, ACCOUNTING, ACCOUNTING FRAMEWORK, ACCOUNTING STANDARDS, ACCOUNTING SYSTEM, ADMINISTRATIVE CAPACITY, ADMINISTRATIVE REFORM, AGENCY COORDINATION, ASSET MANAGEMENT, AUCTION MECHANISMS, BANK POLICY, BID, BUDGET ALLOCATION, BUDGET CLASSIFICATION, BUDGET CLASSIFICATION SYSTEM, BUDGET CONTROL, BUDGET CYCLE, BUDGET DISCIPLINE, BUDGET EXECUTION, BUDGET FORMULATION, BUDGET INFORMATION, BUDGET MANAGEMENT, BUDGET PREPARATION, BUDGETARY PROGRAMS, CADASTRE, CAPACITY-BUILDING, CASH MANAGEMENT, CIVIL SERVICE, CONSTITUTIONAL REFORM, CONTINGENT LIABILITIES, DATA COLLECTION, DEBT, DECISION-MAKERS, ENFORCEMENT MECHANISM, ENFORCEMENT PROCESSES, EVALUATION CAPACITY, EXOGENOUS SHOCKS, EXPENDITURE, EXPENDITURE EFFICIENCY, EXPENDITURE EXECUTION, EXPENDITURE INEFFICIENCIES, EXPENDITURE MANAGEMENT, EXPENDITURE MONITORING, EXPENDITURE POLICY, EXPENDITURES, FEDERAL ADMINISTRATION, FEDERAL BUDGET, FEDERAL BUDGET PROCESS, FEDERAL REVENUES, FEDERAL TRANSFERS, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT INFORMATION, FINANCIAL MANAGEMENT INFORMATION SYSTEM, FINANCIAL MANAGEMENT SYSTEM, FINANCIAL MANAGEMENT SYSTEMS, FISCAL CONSOLIDATION, FISCAL DISCIPLINE, FISCAL FEDERALISM, FISCAL REFORM, FISCAL RISK, FISCAL TRANSPARENCY, FRAUD, GENERAL ACCOUNTS, GOVERNMENT ACCOUNTING, GOVERNMENT ACCOUNTING SYSTEM, GOVERNMENT ACCOUNTS, GOVERNMENT FINANCE, GOVERNMENT PERFORMANCE, GOVERNMENT POLICIES, HUMAN RESOURCES, INCOME, INEFFICIENT EXPENDITURE, INFORMATION TECHNOLOGIES, INFORMATION TECHNOLOGY, INSTITUTIONAL CAPACITY, INTERNAL EFFICIENCY, INTERNAL REGULATIONS, INVESTMENT PROJECTS, LEGAL FRAMEWORK, LEGAL REFORM, LEGAL REFORMS, LICENSES, LOCAL LEVEL, MACROECONOMIC STABILITY, MEDIUM-SIZE MUNICIPALITIES, MINISTRY OF FINANCE, MUNICIPALITIES, NOTARIES, OIL PRICES, OVERSIGHT FUNCTION, PAYROLL TAXES, PERFORMANCE AUDITS, PERFORMANCE BUDGETING, PERFORMANCE CULTURE, PERFORMANCE EVALUATION, PERFORMANCE EVALUATION SYSTEM, PERFORMANCE INDICATORS, PERFORMANCE INFORMATION, PERFORMANCE ORIENTATION, POLICY GOALS, POLICY PRIORITY, POLICY REFORM, POLICY REFORMS, POVERTY REDUCTION, PROCUREMENT SYSTEMS, PROGRAM PERFORMANCE, PROGRAMS, PROPERTY TAX ADMINISTRATION, PROPERTY TAX COLLECTION, PROVISION OF SERVICES, PUBLIC, PUBLIC ACCOUNTS, PUBLIC ADMINISTRATION, PUBLIC CREDIT, PUBLIC ENTITIES, PUBLIC EXPENDITURE, PUBLIC EXPENDITURES, PUBLIC FINANCES, PUBLIC FINANCIAL MANAGEMENT, PUBLIC GOODS, PUBLIC MANAGEMENT, PUBLIC POLICY, PUBLIC PROCUREMENT, PUBLIC PROGRAMS, PUBLIC PROJECTS, PUBLIC REVENUE, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTABILITY, PUBLIC SECTOR BUDGET, PUBLIC SECTOR FINANCIAL MANAGEMENT, PUBLIC SECTOR INSTITUTIONS, PUBLIC SECTOR MANAGEMENT, PUBLIC SECTOR MANAGERS, PUBLIC SECTOR PERFORMANCE, PUBLIC SECTOR SERVICE DELIVERY, PUBLIC SERVICE, PUBLIC SERVICE DELIVERY, PUBLIC SERVICES, PUBLIC SPENDING PROGRAMS, QUALITY OF PUBLIC SPENDING, RED TAPE, REGULATORY FRAMEWORK, RESOURCE ALLOCATION, RESOURCE MANAGEMENT, RETURN, REVENUE COLLECTION, REVENUE MANAGEMENT, REVENUE REFORM, REVERSE AUCTION, REVERSE AUCTIONS, RISK MANAGEMENT, SAVINGS, SECTOR MINISTRIES, SECTOR POLICIES, SECTOR PROGRAMS, SERVICE DELIVERY, SOCIAL PROGRAMS, STATE GOVERNMENTS, STRATEGIC PLANS, SUBNATIONAL, SUBNATIONAL GOVERNMENTS, TAX, TAX ADMINISTRATION, TAX ADMINISTRATION CAPACITY, TAX COLLECTION, TAX EXEMPTIONS, TAX POLICY, TAX REVENUE, TAX REVENUES, TAXPAYERS, TRANSPARENCY, TRANSPARENT ACCOUNTING, TREASURY, TREASURY MANAGEMENT, UNCERTAINTY, VALUATION TECHNIQUES,
Online Access:	http://documents.worldbank.org/curated/en/2013/04/17570557/strengthening-public-revenue-expenditure-management-enhance-service-delivery https://hdl.handle.net/10986/16950
Tags:	Add Tag No Tags, Be the first to tag this record!