Fiscal reforms
- Author: United Nations Economic and Social Commission for Asia and the Pacific
- Main Title: Economic and Social Survey of Asia and the Pacific 1993 , pp 67-84
- Publication Date: December 1993
- DOI: https://doi.org/10.18356/4f2a2ff1-en
- Language: English
Fiscal reforms, involving the revenue and expenditure operations of government, have been an important component of a broad range of economic policy reforms in the developing countries of the ESCAP region for a decade or more. These have been accelerated however in a number of cases in recent years. Fiscal reforms may have a bearing on many development issues such as economic growth and stability, allocation of resources, trade performance, employment and equity, in addition to their direct impact on the budgetary balance. The specific considerations prompting reforms in individual countries and their timing may differ. Some commonalities are however observed. This chapter briefly reviews the objectives which appear to underlie recent reforms in the region, the nature of the measures adopted to implement the reforms and their impact.
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