The report assesses the performance ofThailand's fiscal institutions, in responding to thepressures of the economic crisis, and its likely performancein meeting the challenges of the new Constitution, and inmodernizing the public sector. It builds on the analysisconducted to design the Government's Public SectorManagement Reform Program, and lays the foundation forreform options. By examining policy responses, identifyinginstitutional shortcomings, and reviewing challenges forfiscal policy and administration during the economic crisis,lessons are drawn from its experience, focusing attention onselective issues, such as human resource management, and taxpolicy reforms, while serving as a practical compendium ofreforms currently underway, and suggesting priorities forfurther reform. The country's public expenditures anddevelopment outcomes are examined, with special attention onexpenditure planning and fiscal risk management, identifyingthe foundation for fiscal decentralization, and its reform strategy.
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