[{"bbox": [96, 153, 1134, 260], "category": "Text", "text": "regional and local governments might face difficulties in utilizing digital tools, adopting program-based budgeting methodologies, and preparing budgets in a more efficient and effective manner. Addressing these challenges is essential to enhance budget formulation processes and increase the effectiveness of budget expenditure management at the subnational level."}, {"bbox": [96, 270, 1134, 378], "category": "Text", "text": "The collection of environmental taxes is relatively low (natural resource use fee, waste fee, etc.) as recorded within \"Other domestic taxes\". The Tax Administration Diagnostic Assessment (TADAT) done by the International Monetary Fund (IMF) in May 2022 has illustrated a decrease in this type of tax from 38.1 percent of total tax revenues in 2018 to 31.7 percent in 2020."}, {"bbox": [96, 390, 1032, 445], "category": "Section-header", "text": "**Identification of main stakeholders and corresponding institutional and/or organisational issues (mandates, potential roles, and capacities) to be covered by the action:**"}, {"bbox": [96, 457, 716, 484], "category": "Text", "text": "The action will support both national and subnational governments."}, {"bbox": [96, 495, 1132, 549], "category": "Text", "text": "At the national level, the stakeholders are the Members of Parliament and the relevant parliamentary committees, the Ministry of Finance, and all selected line ministries involved in the PBB and GRB."}, {"bbox": [96, 561, 1083, 614], "category": "Text", "text": "At the sub-national level, the directly concerned category includes budgetary organisations at the Provincial and/or Local level of the Government (Governor's Office of Ulaanbaatar, the capital city of Mongolia)."}, {"bbox": [96, 626, 994, 654], "category": "Text", "text": "This action's final beneficiaries are civil society, businesses, and private sector actors and citizens."}, {"bbox": [85, 721, 605, 754], "category": "Section-header", "text": "# 3 DESCRIPTION OF THE ACTION"}, {"bbox": [85, 786, 509, 817], "category": "Section-header", "text": "## 3.1 Objectives and Expected Outputs"}, {"bbox": [96, 832, 1075, 887], "category": "Text", "text": "The Overall Objective (Impact) of this action is to strengthen the public financial management cycle under principles of transparency and sustainability in Mongolia."}, {"bbox": [96, 898, 637, 926], "category": "Text", "text": "The Specific(s) Objective(s) (Outcomes) of this action are:"}, {"bbox": [185, 937, 1101, 991], "category": "Text", "text": "SO 1. To improve budget planning and monitoring mechanisms in line with fiscal objectives, policy priorities and the existing regulatory framework;"}, {"bbox": [185, 1002, 1099, 1055], "category": "Text", "text": "SO 2. To increase fiscal space for financing sustainable development at the national and local levels based on a more efficient domestic revenue mobilisation;"}, {"bbox": [185, 1068, 1127, 1123], "category": "Text", "text": "SO. 3 To increase the effectiveness of budget expenditure, based on PBB systems, with a special focus on gender/climate-sensitive policies and marginalised groups (youth)."}, {"bbox": [96, 1134, 1130, 1162], "category": "Text", "text": "The Outputs to be delivered by this action contributing to the corresponding Specific Objectives (Outcomes) are:"}, {"bbox": [96, 1173, 439, 1201], "category": "Text", "text": "Contributing to Specific Objective 1:"}, {"bbox": [199, 1212, 1134, 1266], "category": "Text", "text": "Output 1.1: Increased availability of technical information on fiscal/tax policy guidance, fiscal risk analysis and management, and sectoral allocations;"}, {"bbox": [199, 1277, 937, 1306], "category": "Text", "text": "Output 1.2: Improved PBB methodology and the existing regulatory framework;"}, {"bbox": [199, 1317, 1092, 1372], "category": "Text", "text": "Output 1.3: Improved technical and methodological guidance for the implementation of Medium-Term Sectoral Strategies (MTSS) and programme costings;"}, {"bbox": [199, 1383, 1101, 1411], "category": "Text", "text": "Output 1.4: Improved methodology on budget programme performance monitoring and reporting.;"}, {"bbox": [199, 1422, 1134, 1476], "category": "Text", "text": "Output 1.5: Methodology on budget programme performance monitoring and reporting produced (including monitoring and reporting on gender and climate-related expenditures)."}, {"bbox": [96, 1487, 439, 1515], "category": "Text", "text": "Contributing to Specific Objective 2:"}, {"bbox": [199, 1526, 1134, 1580], "category": "Text", "text": "Output 2.1: Increased availability of information on the impact of taxation on the economy and the fiscal space for policy making;"}, {"bbox": [1038, 1681, 1144, 1706], "category": "Page-footer", "text": "Page 8 of 27"}]