[{"bbox": [86, 153, 400, 184], "category": "Section-header", "text": "3.5 The Intervention Logic"}, {"bbox": [97, 200, 605, 227], "category": "Text", "text": "The underlying intervention logic for this action is that:"}, {"bbox": [97, 243, 245, 268], "category": "Text", "text": "For Outcome 1:"}, {"bbox": [97, 285, 1161, 579], "category": "Text", "text": "**IF** the availability of technical information on fiscal/tax policy guidance, fiscal risk analysis and management, and sectoral allocations is increased (Output 1.1), **IF** the existing PBB methodology and regulatory framework aligned to gender, marginal groups and climate-related budget tagging are revised and updated (Output 1.2.), **IF** the technical and methodological guidance for the implementation of Medium-Term Sectoral Strategies (MTSS) and programme costings - gender, marginal group financing and climate change considerations included are improved (Output 1.3.), **AND IF** a methodology for monitoring and reporting on the results of budget programmes (including budget tagging of gender, marginal groups and climate-related expenditures) is developed (Output 1.4.), **THEN** budget planning and monitoring mechanisms in line with fiscal objectives, policy priorities and the existing regulatory framework will be improved (Outcome 1), **PROVIDED THAT** sustainable development and international standards of transparency remain among the policy priorities of the National Government and the technical staff of the ministries remain interested in implementing new approaches and methodologies for fiscal policy design and implementation."}, {"bbox": [97, 594, 245, 619], "category": "Text", "text": "For Outcome 2:"}, {"bbox": [97, 636, 1161, 877], "category": "Text", "text": "**IF** availability of information on the impact of taxation on the economy and the fiscal space for policy making is increased (output 2.1), **IF** availability of recommendations in the area of domestic revenue mobilisation that support the development of a business environment structurally geared towards supporting the development policies as set out in the strategic documents is increased (output 2.2), **IF** revenue forecasting system using tax estimation and projection models that accurately generate forecasts for the budget cycle and the MTEF is strengthened (output 2.3), **THEN** fiscal space for financing sustainable development and climate action at the national and local levels based on a more efficient domestic revenue mobilisation is increased (Outcome 2) **PROVIDED THAT** relevant MOF officials continue to be interested in implementing new models and tools to understand fiscal phenomena and contribute to fiscal (including tax policy) analysis and formulation."}, {"bbox": [97, 893, 245, 917], "category": "Text", "text": "For Outcome 3:"}, {"bbox": [97, 934, 1161, 1150], "category": "Text", "text": "**IF** tools and procedures at national level for the implementation of Results-based SDG (Sustainable Development Goals) budgeting are improved (output 3.1), **IF** capacities of the national and sub-national institutions participating in the pilot phase for the introduction of the PBB system designed by guidelines developed in outputs 1.2-1.4 are increased (output 3.2), **IF** digital tools to enable electronic communication between public institutions and the Ministry of Finance are increased (output 3.3), **THEN** the effectiveness of budget expenditure, based on PBB systems, with a special focus on gender/climate change and marginalised groups (youth) is increased (Outcome 1.3) **PROVIDED THAT** the Government enforces its own MTEF guidelines, develops program classification and follows its sector strategies, and rolls-out the MTEF in line-ministries and other government institutions."}, {"bbox": [97, 1164, 1161, 1220], "category": "Text", "text": "Lastly, **IF** each of the outcomes is successfully achieved, **THEN** the public financial management cycle under principles of transparency and sustainability in Mongolia will be strengthened."}, {"bbox": [1027, 1681, 1144, 1706], "category": "Page-footer", "text": "Page 14 of 27"}]