This Public Expenditure Review (PER),prepared jointly by the Government of Vietnam and donors,examines the country's public expenditure policy, andmanagement, and, proposes ways to improve the results of itspublic spending program. Cross-cutting issues examined, arefiscal sustainability and transparency, expendituremanagement processes, and fiscal decentralization, analyzingpublic spending on agriculture, health, education, andtransport from the perspective of growth, poverty reduction,and gender equity. The report identifies the following areasrequiring action: reversing the Government's decliningrevenue share in GDP, and developing a medium-term fiscaloutlook; improving budgetary data, and increasing thetransparency of data and information; ensuring an effectiveprocess for prioritizing public expenditures; enhancing"pro-poor" bias of public expenditures; and,assessing where services can be provided by the privatesector, to reduce the budgetary burden. Considering theseissues, the Government can build on the extensiveconsultative process, already developed for this PER, and,in addition to its National Assembly, and local governments,consultations with civil society, and media representativescould also be considered by the Government.
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