Tajikistan : Fiscal Risks from State-Owned Enterprises

This policy note is part of the World Bank's Programmatic Public Expenditure Review (PER) work program for FY2012-2014. The PER consists of a series of fiscal policy notes, which aim at providing the Government of Tajikistan with recommendatio...

Full description

Bibliographic Details
Main Author:	World Bank
Format:	Public Expenditure Review
Language:	English en_US
Published:	Washington, DC 2014
Subjects:	ACCESS TO INFORMATION ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCOUNTS RECEIVABLE ALLOCATION OF RESOURCES AUDIT COMMITTEE AUDIT COMMITTEES AUTHORITY BAILOUTS BALANCE SHEETS BENEFICIARY BORROWER BUDGET MANAGEMENT BUDGET REVENUES BUDGETARY ALLOCATIONS BUDGETARY FUNDS CAPITAL STRUCTURE CASH TRANSFERS CHECKS CIVIL CODE COMMERCIAL BANKS COMPANY LAW COMPETITION LAW COMPETITION POLICY CONSTITUENCY CONSTITUTION CONTINGENT LIABILITIES CONTINGENT LIABILITY CORPORATE GOVERNANCE CREDIBILITY CREDIT CULTURE CREDIT MARKETS CREDITORS CURRENCY DEBTOR DEBTS DECISION MAKING DEFICITS DEGREE OF TRANSPARENCY DEVELOPMENT BANK DISCLOSURE ECONOMIC DEVELOPMENT ENTERPRISE REFORM EQUIPMENT EXCHANGE RATE EXCHANGE RATES EXPENDITURE FINANCIAL ACCOUNTABILITY FINANCIAL ASSISTANCE FINANCIAL CONTROL FINANCIAL DISCIPLINE FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL PERFORMANCE FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL VIABILITY FISCAL DEFICIT FISCAL MANAGEMENT FISCAL POLICY FISCAL PRESSURES FISCAL RISKS FIXED CAPITAL FLOW OF INFORMATION FORGIVENESS GLOBAL MARKET GOVERNANCE ISSUES GOVERNMENT AGENCIES GOVERNMENT ASSETS GOVERNMENT BUDGET GOVERNMENT DECISION GOVERNMENT DEPARTMENTS GOVERNMENT ENTITIES GOVERNMENT EXPENDITURES GOVERNMENT GRANTS GOVERNMENT OFFICIALS GOVERNMENT POLICY GOVERNMENT STRATEGY GROSS DOMESTIC PRODUCT GUARANTEES FOR LOANS HOLDING IMPLICIT SUBSIDIES IMPLICIT SUBSIDY INDEBTEDNESS INFORMATION SYSTEM INSOLVENCY INSOLVENCY PROCEDURES INSURANCE INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDIT PROCEDURES INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCIAL INSTITUTION INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL STANDARDS INVESTMENT FUND INVESTMENT RESOURCES ISSUANCE JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES JOINT-STOCK COMPANY LABOR PRODUCTIVITY LEGAL DISPUTES LEGAL FORM LEGAL FRAMEWORK LEGAL STRUCTURE LEGAL SYSTEM LEGISLATION LEGISLATURE LEVEL PLAYING FIELD LIMITED LIABILITY LIQUIDITY LIQUIDITY PROBLEMS LIVING STANDARDS LOAN LOAN AGREEMENT LOAN GUARANTEES LOCAL ECONOMY LOCAL GOVERNMENTS LONG-TERM INTEREST MACROECONOMIC ENVIRONMENT MARKET DISTORTIONS MARKET ECONOMY MARKET INFRASTRUCTURE MARKET PRICES MARKET REFORM MARKET REFORMS MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MINISTERS MINISTRY OF FINANCE MINORITY SHAREHOLDERS MODERN LEGISLATION MONETARY FUND NATIONAL BANK NATIONAL TREASURY OPPORTUNITY COSTS PORTFOLIO POVERTY REDUCTION PRIVATE INVESTMENT PRIVATE OWNERSHIP PRIVATIZATION OF STATE PUBLIC ADMINISTRATION PUBLIC ADMINISTRATION REFORM PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC INSTITUTIONS PUBLIC INVESTMENT PUBLIC POLICIES PUBLIC POLICY PUBLIC RESOURCES PUBLIC REVENUES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC SPENDING REFORM STRATEGY REGIONAL INTEGRATION REGULATORY FRAMEWORK REHABILITATION REMITTANCE REPAYMENT RETURN RISK FACTORS RISK MANAGEMENT RISK MANAGEMENT SYSTEMS SHAREHOLDER SOCIAL PROTECTION SOCIAL RISKS SOCIAL SAFETY SOCIAL SECURITY SOFT BUDGET CONSTRAINTS STATE ADMINISTRATION STATE ASSETS STATE BANK STATE BUDGET STATE CONTROL STATE GUARANTEES STATE OWNERSHIP STATE PROPERTY STATE-OWNED ENTERPRISES STOCK MARKET TAX TAX ADMINISTRATION TAX ARREARS TAX AUTHORITIES TAX EXEMPTIONS TAX PAYMENTS TAX REVENUES TAXATION TELECOMMUNICATIONS TOTAL DEBT TRANSACTION TRANSITION ECONOMIES TRANSPARENCY TRANSPARENT PROCEDURES TREASURY TRUST FUND TRUST FUNDS VARIABLE COST VOTING
Online Access:	http://documents.worldbank.org/curated/en/2014/06/19766073/fiscal-risks-state-owned-enterprises http://hdl.handle.net/10986/20749