Quasi-fiscal expenditures of state enterprises in the extractive sector of Tajikistan (in Russian)

Published Date: 
March, 2017
Publisher: 
Eurasia Hub

This report attempts to examine the state of affairs with quasi-fiscal expenditures in the extractive industries of Tajikistan. Based on the methodology of the IMF and the use of international experience, an approach has been identified to identify and systematize quasi-fiscal expenditures, their nature, types and forms of manifestation in the activities of state-owned enterprises in the extractive sector.

Based on the analysis of the legislative framework and the practice of financial transactions, a monitoring of the current practice in Tajikistan was conducted.