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...

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Bibliographic Details
Main Author: World Bank
Format: Policy Note
Language:English
en_US
Published: Washington, DC 2014
Subjects:
BID
TAX
Online Access:http://documents.worldbank.org/curated/en/2013/04/17570557/strengthening-public-revenue-expenditure-management-enhance-service-delivery
http://hdl.handle.net/10986/16950
id okr-10986-16950
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic 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
spellingShingle 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
World Bank
Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery
geographic_facet Latin America & Caribbean
Mexico
relation Mexico policy note;no. 9
description 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.
format Economic & Sector Work :: Policy Note
author World Bank
author_facet World Bank
author_sort World Bank
title Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery
title_short Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery
title_full Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery
title_fullStr Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery
title_full_unstemmed Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery
title_sort strengthening public revenue and expenditure management to enhance service delivery
publisher Washington, DC
publishDate 2014
url http://documents.worldbank.org/curated/en/2013/04/17570557/strengthening-public-revenue-expenditure-management-enhance-service-delivery
http://hdl.handle.net/10986/16950
_version_ 1764434063823732736
spelling okr-10986-169502021-04-23T14:03:30Z Strengthening Public Revenue and Expenditure Management to Enhance Service Delivery World Bank 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 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. 2014-02-06T18:33:10Z 2014-02-06T18:33:10Z 2013-04 http://documents.worldbank.org/curated/en/2013/04/17570557/strengthening-public-revenue-expenditure-management-enhance-service-delivery http://hdl.handle.net/10986/16950 English en_US Mexico policy note;no. 9 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Economic & Sector Work :: Policy Note Economic & Sector Work Latin America & Caribbean Mexico