citizens budget - unicef · 2019-11-26 · outlook revenues expenditures pip debt adresses citizens...

IFA

201

7 CITIZENS BUDGET

The Citizens Budget is a simplified document of Initial (IFA) or Amended Finance Act (AFA). It is part of a transparent approach, an essential element of good governance.

In partnership with

SO THAT CITIZENS KNOW WHERE THEIR TAX MONEY GOES

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citizens Budget IFA 2017 2

malagasy Français english

fOREWORd

Transparency and citizen participation are inseparable from good governance, macroeconomic

stability and development outcomes. It requires these powerful and accountable institutions: an

open government, an active citizenship, a civil society, supreme audit institutions, and parliaments...

in order to participate in public debates and to require the government to accountability.

The publication and dissemination of citizens Budget continue in order to meet the principles of fiscal

transparency and accountability. The ministry of Finance and Budget strengthens its will and com-

mitment on relaying the effective progresses about delivering comprehensive, reliable and concise

information about the Finance Act at the right time, through this citizens Budget. This is so that all

external stakeholders can play their role of accountability and control with regard to the Government.

This citizens Budget is a simplified version of the 2017 Finance Act intended for all citizens to be

informed of the multi-annual macroeconomic and budgetary outlook, new fiscal measures, general

expenditure guidelines, sectoral priorities in relation to the public Investment program, measures

taken for regional development... The drawing up of the document took also into account the obser-

vations and suggestions from all horizons.

In addition to the invitation to widely disseminate this document, the formulation of constructive ob-

servations and criticisms is also encouraged to allow the improvement of future editions. We reiterate

our thanks for your commitment to promoting fiscal transparency.

SuMMARY

1. intRodUCtion ..................................................................................................................................5

strategic framework of the IFA 2017 ...........................................................................................................................................................................5

highlights of the IFA 2017 ........................................................................................................................................................................................................6

Timetable for the drawing up of the Budget 2017 ......................................................................................................................................6

2. oUtLooK ..................................................................................................................................................7

economic and financial indicators (extract from the cmBmT) .................................................................................................7

Growth sectors in 2017 ................................................................................................................................................................................................................7

state finances in 2017 ...................................................................................................................................................................................................................8

The donations and loans in 2017 ....................................................................................................................................................................................8

3. tAX ReVenUeS ....................................................................................................................................9

state revenues in 2017 ..............................................................................................................................................................................................................14

4. the eXPenditUReS .......................................................................................................................15

priority expenditures for each sector ....................................................................................................................................................................15

expenditures in general budget categories ................................................................................................................................................18

5. diStRiBUtion oF PiP PRoJeCtS ...........................................................................................16

distribution of public Investment program (pIp) following the different axis of national

development plan (ndp) ........................................................................................................................................................................................................16

distribution of pIp funding per sector ...................................................................................................................................................................16

6. KeY deBt FiGUReS ......................................................................................................................... 20

7. eXCeRPtS oF SPeCiAL PRoViSionS ................................................................................. 20

Glossary ........................................................................................................................................................ 22

AddReSS BooK .............................................................................................................................................


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malagasy Français english Introd

uction

1. INTROduCTION Strategic framework of the IfA 2017

The strategic drafting of the Budget is in accordance with the axis of the national development plan

which also meet the sustainable development Goals for which madagascar is committed. however,

some of the objectives are cross-cutting between the ndp axes.

NO pOvERTY

dECENT WORK ANd ECONOMIC GROWTH

RESpONSIblE CONSuMpTION ANd pROduCTION

AffORdAblE ANd ClEAN ENERGY

INduSTRY, INNOvATION ANd INfRASTRuCTuRE

pARTNERSHIpS fOR THE GOAlS

ClIMATE ACTION

lIfE bElOW WATER

lIfE ON lANd

GENdER EquAlITY

REduCEd INEquAlITIES

SuSTAINAblE CITIES ANd COM-MuNITIES

pEACE, juSTICE ANd STRONG INSTITuTIONS

ZERO HuNGER

GOOd HEAlTH ANd WEll-bEING

quAlITY EduCATION

ClEAN WATER ANd SANITATION

Axis 1 Axis 2 Axis 3 Axis 4 Axis 5

GoVeRnAnCe,

RULe oF LAW,

SeCURitY, deCen-

tRALiZAtion, de-

MoCRACY, nAtio-

nAL SoLidARitY

PReSeRVAtion oF

MACRoeConoMiC

StABiLitY And

SUPPoRt FoR

deVeLoPMent

inCLUSiVe

GRoWth And

teRRitoRiAL

deVeLoPMent

AnChoRinG

hUMAn CAPitAL

AdeQUAte to the

deVeLoPMent

PRoCeSS

VALUAtion oF

nAtURAL CAPitAL

And StRenGthe-

ninG ReSiLienCe

to diSASteR RiSK

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malagasy Français english Introd

uction

Highlights of the IfA 2017 � successful negotiation of the extended credit Facility (Fec) with the International monetary

Fund (ImF) with an amount of usd 304.7 million of which a first usd 43.5 million has already been

disbursed. This fund will be used primarily to support growth and strengthen macroeconomic

stability. national commitments to pursue perennial reforms at the macroeconomic, budgetary

and monetary levels will be maintained.

� drawing up of the strategy for modernizing the public Finance management by 2024, accompa-

nied by a rolling three-year action plan from 2016 to 2018 in order to achieve budgetary reforms.

� strengthening support to regional development by increasing transfers to each district to 250

million Ariary in 2017.

� external financing of the public Investment program largely provided by the 11th edF of the

european union.

� Availability of a Volume 3 annexed to the 2017 Finance Act outlining the multi-year programming

frameworks (medium-Term macro-Fiscal Framework (cmBmT), medium -Term Fiscal Framework

(cBmT) and medium-Term expenditure Framework mTeF (cdmT) of seven pilot ministries)

articulated and coherent.

� operationalization of the Budget and Finance disciplinary council (cdBF) in 2017.

Timetable for the drawing up of the budget 2017

defining policy and budgetary outlook

drafting and sending the framing letter

negociations andfinal conciliations

Parliamentary phase and implementation of budget

� establishment of the macroeconomic framework

� preparation of a draft of the cBmT by the mFB � Budgetary pre-conference with ministerial sector

� Training and accompaniment of seven pilot ministries to elaborate inital mTeF

� policy adopted for the year � establishment of limits per ministry

� meeting with partners : private sector, civil society, …

� Budgetary conference � mTeF finalization � drafting of act project

� parliamentary vote (national Assembly –senate) � submission of act project and meeting with

parlement � promulgation by theprm � Implementation of thebudget

january

february

march

april

may

june

july

august

september

october

november

december

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2. OuTlOOK

Economic and financial indicators (extract from the CMbMT)

lfI 2016 Medium Term Macro-fiscal framework (CMbMT)

2016revised

2017 2018 2019

nominal Gdp (Billion Ariary) 31,773.3 35,707.5 39,838.4 44,290.3

Growth rate (%) 4.1 4.5 4.8 5.0

Inflation at the end of period (%) 7.1 7.1 6.3 5.9

net tax burden (% of Gdp) 10.8 11.0 11.5 12.0

public expenditure ratio (% of Gdp) 16.2 18.3 21.1 17.8

public deficit (% of Gdp) -4.5 -4.4 -7.1 -4.6

exchange rate Ariary/dollar (end of period) 3,199.2 3,510.0 3,662.6 3,954.0

Investment rate (% of Gdp) � public Investment (% of Gdp) � private Investment (% of Gdp)

15.35.310.0

18.38.110.2

21.711.110.6

20.18.012.0

Balance of payment (% of Gdp) +1.5 -0.3 +0.5 +0.2

Growth sectors in 2017

pRIMARY SECTOR

Among other things, the imple-

mentation of major rehabilita-

tion projects of irrigation system

and watershed management in

the southwest of lake Alaotra or

the extension of perimeter in

lower mangoky, the agriculture

sector will increase by 3.5%.

SECONdARY SECTOR

The Free-Trade Zone will

sharply increase up to 11.2%.

The «wood» sector and

«agribusiness» will support

this sector with an increase

of 8.5% and 7.7% respectively.

For extractive industries, a

growth rate of 5.0% will be

expected.

TERTIARY SECTOR

This sector is supported by a

significant increase of Building

and public Work sector up to

12.8%. The goods transport sec-

tor will sharply increase with 5.0

% and the services rendered to

companies and households will

grow with a rate of 5.5 %..

2,8% 5,4% 5,2%

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INflATION

The inflation is estimated at 7.1% due to the control

of money supply.

EXTERNAl

The trade balance will show a deficit of 380.8 million

sdrs due to the increase in the oil bill reaching 269.2

million sdr. The capital account is in surplus of 215.8

million sdr through project grants.

State finances in 2017 (in billion Ariary)

This deficit will be financed by the mobilization of internal resources to the tune of 400.0 billion Ariary

and the use of external resources up to 1,208.6 billion Ariary.

The donations and loans in 2017

typesAmounts

(billion Ariary)

donationsnon repayable budgetary helps 224.8

project donations 1,008.2

Loans projects loans 1,187.3*

*it includes other public loans for Toamasina port extension.

REvENuE ANd dONATIONS

5,240.6

TOTAl EXpENdITuRE

6,560.2

dEfICIT

1,554.8

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3. TAX REvENuES

INTERNAl TAXES

New tax measures in 2017

transparency of broadening the tax base provisions

� establishing minima of perception by category of activities in terms of synthetic Tax;

� modifying the income tax intermittent in intermittent synthetic tax, in favor of the decentra-

lized local collectivities (dlc).

introduction of tax incentives measures for economic recovery and environmental protection

� exemption of excise duty (dA) on denatured ethanol fuel higher than 90 degree;

� decrease of excise duty rates on the new vehicles to 5%;

� VAT exemption on the solar battery and non-electric solar water heaters ;

� deductibility of certain expenses of mining companies ;

� deductibility of VAT on purchase of fuel for ocean carriers of hydrocarbon ;

� extension of the benefit of the tax reduction on investments in the agricultural sector ;

� eligibility of approved donors credits in VAT credit repayment ;

� decrease of registration fee (de) on vehicle sales done by dealers and on the visa of crui-

ser passengers.

Securing and improvement of tax receipts

� modification of the registration fee’s tariff on the acquisition acts of merchant ship and

aircrafts ;

� separation of the taxation of land income and income from professional activities of enter-

prises.

establishment of the measures that favor the visibility of the taxes payable to benefit the dLC

Facilitating and simplifying procedures

� Grouping quarterly contributions to the current account into one convention ;

� Adjustment of provisions regarding contentious procedure.

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the application of these measures will make it possible in 2017 to collect the following tax receipts :

Forecast of gross tax revenue for 2017

DA

17,8%

18,0%

IR

24,1%

1,7%

1,5%1,3%

ASSURANCES

0,5%

0,4%

TVA

34,0%

AUTRES

0,1%

TIMBRES

0,7%

IRCM

IRSA

IPVI

ISDE

in billion Ariary

NATuRE Of TAXES AMOuNT fOR 2017

Tax on revenues (iR) 513.87

Tax on wages and related income (iRSA)

382.46

Tax on income from movable capital (iRCM)

35.99

capital Gains Tax real estate (iPVi)

8.74

synTheTIc TAX (iS) 31.15

in billion Ariary

NATuRE Of TAXES AMOuNT fOR 2017

reGIsTrATIon Fees (de) 27.05

VAT 724.81

eXcIse duTy (dA) 379.00

InsurAnces (Assurances) 9.95

oThers (Autres) 1.28

sTAmps (timbres) 14.77

GRoSS totAL 2.129,08

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CuSTOMS

THE CuSTOMS COdEStrengthening provisions

� on procedures of visiting goods when an urgent verification is needed;

� on authority of customs officers in checks and fraud detection: right to access premises and

professional places, a posteriori control and right to use the service provided by qualified

persons ;

� on extending the right of communication to customs officials in charge of collecting, for

security of customs debt payment ;

� on updating the navigation rights in relation to current economic realities;

� precision of the authority in charge of deciding the blocking of customs clearance operation ;

� Facilitation of the constitutive mortgage deed in execution ways ;

� solidarity of customs brokers and tax filers on civil imprisonment ;

� establishment of more dissuasive sanctions when rejecting the injunction of customs

officials, when distortion or breach of security seal is and in case of infraction on national

wealth hit absolute prohibition.

Securing and simplifying procedures

� Visa ne varietur of manifest ;

� constitution of goods for public auction to the maturity of the customs deposit regime, and

improving the organization of such auction ;

� Integration of the dematerialization of litigation related acts.

THE CuSTOMS TARIff � linear application of the harmonized commodity description and coding system for 2017 as

recommended by the World customs organization (Wco) ;

� lowering of 8% to 5% for customs duties rates under Apei on goods according to the tariff

package of the european union for 2017 ;

� exemption from customs duties on potassium fluoride and potassium iodate following

request from the ministry of public health ;

� harmonization of customs duties on certain goods at the same rate ;

� preventing unequal treatment between importers ;

� distinction of the relative position in non-electric water heaters, exempt from customs duties

and import VAT and transcription of the exemption from VAT on imports proposed by the

General directorate of Taxes on solar batteries num 8507.80 10 for supporting the renewable

energy sector.

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the application of these measures will make it possible in 2017 to collect the following gross

customs revenues :

NATuRE Of REvENuES AMOuNT fOR 2017

duties and taxes on non-oil products 1,488.2

duties and taxes on oil products 462,8

GROSS TOTAl 1,951.0

STATE REvENuES IN 2017

Medium-term Macro-Fiscal Framework (CMBMt)

AFA 2016

Amount (billion Ariary)

iFA 2017Amount (billion

Ariary)

Variation (%)

2018 2019

net tax revenues 3,430.7 3,931.0 14.6 4,563.7 5,293.1

Internal taxes* 1,762.0 2,004.1 13.7 2,391.8 2,909.5

customs** 1,668.7 1,926.9 15.5 2,171.9 2,383.6

non-tax revenue 68.4 76.5 11.8 85.4 95.0

Grants 636.4 1,233.0 93.7 1,164.7 594.3

current 0.3 224.8 74,846.9 60.0 0.0

donations 0.0 223.5

capital donations 636.1 1,008.2 58.5 1,104.7 594.3

total revenue and grants 4,135.5 5,240.6 26.7 5,813.8 5,982.4

* deduction of the repayment of VAT of 125 billions of Ariary

** deduction of the repayment of VAT of 24,1 billions of Ariary

Droits et taxes sur les produits pétroliers

Droits et taxes sur les produits non-pétroliers

23,7%

76,3%

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4. THE EXpENdITuRES

priority expenditures for each sector

EduCATION : construction and reha-bilitation of educational infrastructure and im-

provement of the access to basic education, recruitment of FrAm teachers, teachers strengthening capacities to be aligned into the international standard, promotion and va-lorization of technical and professional high schools, densification of vocational training centers, improvement of the relevance of the eFTp, changeover to the lmd system, positive complementarities between research acti-vities and doctoral schools, lasting peace in society for higher education.

HEAlTH :Individuals protection against financial risks preventing their access to the health services,

establishment of a national strategy of uni-versal health coverage in the pilot regions Atsinanana, Analanjirofo, Vakinakaratra and Amoron’i mania; intensification of the ex-panded program of vaccination, reduction of maternal and infant mortality, reduction of prevalence rate of major communicable and non-communicable diseases, stren-gthening epidemiological supervision, pro-motion of the fight against epidemics and emerging diseases, fight against disorders due to the deficiency of iodine and fluorine, operationalization of several regional aca-demic hospitals through the bailout of per-sonal and endowment on sanitary goods.

pOpulATION :support for vulnerable populations against malnutr it ion, imple-mentation of a pro-gram that promotes

the active participation of women in so-cio-economic development and a program for children from households in difficulty and / or disadvantaged to benefit from pro-per parental care, strengthening disaster resilience of vulnerable and low-income populations.

RuRAl dEvElOpMENT :sustainable producti-vity growth in a compe-titive environment and

responding to the standards of national and international markets, expansion and sustai-nability of production areas and operating infrastructure, improvement of the income of farmers and promotion of the rural employ-ment creation, enhancement of resilience to weather hazards, professionalization of fishermen, monitoring of fishing activities, compliance of fishery production by inter-national standards.

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ENERGY :increase of the access to electricity, encouragement of private investment in the field of energy, reforesta-tion to reduce deforestation

for production of firewood, integration of the environmental dimension.

ENvIRONMENT :transparent and rational management of natural and mineral resources while respecting the environment, tourism

promotion and development of the poten-tial of crafts to increase foreign exchange earnings, professionalization of small mines, protection of protected areas and national reforestation through the fight against bush fires

fIGHT AGAINST COR-RupTION :increase of 40% in the bud-get of the BIAnco, alloca-

tion of a budget for cdBF operationalization, endowment on materials means to sAmIFIn, fight against money laundering and the fi-nancing of terrorism in collaboration with the eGmonT Group, strengthening of the cpAc, establishment of a monitoring and evaluation Integrated system.

TRANSpORT :improvement and stren-gthening of the road trans-port system, revitalization of the maritime sector by the

repositioning of ports and river development, recovery of rail transport, upgrading to air transport standards.

SECuRITY ANd lAW :improvement of pr ison conditions and security of penitentiary, rehabili-tation of malagasy Army infrastructures, promotion

of human rights, intensification of maritime security, national, urban and rural securities

dECONCENTRATION ANd dECENTRAlIZATION :enrollment of the support fund to the regional development / district in the budget, rise

of the transfers to the townships and to the regions, backing of the local development Fund (Fdl), support to the territorial schedu-ling of the economic development through the sectors carriers and the fundamental services, deconcentration of the budgets of the central services toward the decentralized services

publIC WORKS :reduction of isolation of the production zones isolated, construction and rehabilita-tion of major roads and ame-

nities of cities, application of related mea-sures as integrating environmental impact analysis on road projects.

WATER ANd SANITATION :strengthening infrastructures related to hygiene, conti-nuation of water supply pro-jects and the development of

drinking water access throughout the territo-ry both rural and urban areas, further drilling in the south, objective of 25000 water points until 2018

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Expenditures in general budget categories

MACRo-FiSCAL FRAMeWoRK in Me-diUM-teRM (CMBMt)

(Billion Ariary) AFA 2016 iFA 2017VARiAtion

(%)2018 2019

Staff

salaryIndemnity

1,808.3

1,669.5138.8

1,977.2

1,806.8170.4

+9.3%

+8.2%+22.7%

2,104.3

1,926.4177.9

2,257.4

2,071.2186.1

operating

Goods and servicesTransferts/ subsidy

1,217.6

210.41,007.0

1,273.2

313.5959.7

+4.6%

+49.0%-4.7%

1,436.5

446.4990.1

1,577.6

511.11,066.5

debts interest 289.9 311.4 +7.4% 389.0 422.7

investment

internal funding external funding

1,680.4

491.51,188.9

2,881.9

686.42,195.5

+71.5%

+39.7%+84.7%

4,403.9

956.13,447.8

3,565.1

1,323.12,242.0

Staff expenditureWage adjustment of state agents according to the inflation, FrAm teacher’s recruitment, administra-

tive opening contest...

non-personnel operating expenditure

� Increase of 49.0% on goods and services spending because of the strengthening of local admi-

nistration via the principle of deconcentration, preparation of elections, prioritization of institu-

tions and ministries responsible for security and nutrition.

� decrease of 4.7% Transfers and subsidies estimated at 959.7 billion Ariary in 2017 against 1,007.0

billion Ariary in 2016 due to the discontinuation of subsidies on oil, decrease of JIrAmA sub-

sidies amounts, reduction of the bailout of civil and military retirement Fund(crcm) by conti-

nuing to improve sanitation of pensioners.

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malagasy Français englishp

Ip

5. dISTRIbuTION Of pIp pROjECTS

distribution of public Investment program (pIp) following the different axis of National development plan (Ndp)

distribution of pIp funding per sector

SeCtoRAFA2016 iFA 2017

ent. int. ent. int.

Productive 19.4% 4.2% 16.9% 3.2%

infrastructure 19.8% 7.6% 39.4% 7.3%

Social 23.1% 6.8% 14.4% 5.2%

Administrative 8.3% 10.8% 5.5% 8.1%

totAL 70.6% 29.4% 76.2% 23.8%

21,7%

4,1% 8,6%

5,3%

60,3%

Axis 5 : Valuation of natural capital and strengtheningresilience to disaster risk

-1,4% compared to 2016

Axis 4 : Human capital adequate to the development process

+23,9% compared to 2016

Axis 3 : Inclusive growth and territorial developmentanchoring


Axis 2 : Preservation of macroeconomic stabilityand support for development


Axis 1 : Governance, rule of law, security, decentralization,democracy, national solidarity

-17,3% compared to 2016

External

Financing mode

Internal

20,1%

46,7%

19,6%

13,6%

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Ip

PiP projects by sector

INfRASTRuCTuRE : 1347 billion MGA

� construction, maintenance, rehabilitation of infrastructures

� prioritization of maintenance of the road network and the civil engineering structures

� Increase in the access rate of households to electricity

� opening up of municipalities

SOCIAl : 564 billion MGA

� Intensification of the expanded program of vaccination

� Improving geographic and financial accessibility to preventive and curative care with quality

� Implementation of the national health coverage strategy

� Fair provision of sufficient and competent human resources, for an efficient management of health facilities

� operationalization of chu throughout the island

� pursue of improving access to safe drinking water

� scolarization and accompaniment until the end of the first cycle

RuRAl dEvElOpMENT ANd pROduCTIvE SECTOR : 580 billion MGA

� revitalization of the agricultural sector

� rehabilitation of agricultural infrastructure

� professionalization of small mines

� Water control

� maintenance of irrigation systems and impovement of watershed management

� strengthening the fight against locust invasions

AdMINISTRATIvE : 391 billion MGA

� Improvement of prison conditions

� strengthening the fight against corruption

� counting of population and habitat

� Improving the business climate to support the private sector

Ministerial envelopes

Budgetary allocations are distributed throughout the Institutions and ministries according to their

strategic nature and in accordance with new spending priorities. The ministry of Finance and Budget

holds the largest share because of the payment of debt interest and to honor transversal expenditures.

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Ip

PYRAMid oF MiniSteRiAL enVeLoPeS

-1500 -1000 -500 5000

Internal PIP External PIPoperating expenditures salary

MCPASP

MESUPRES

MEETFP

MEN

MPPSPF

MJS

MSP

MPTDN

MTM

MPPATE

MTP

MPMP

MEAH

MEH

SEMRHPCM

MEEF

MRHP

MPAE

MCRI

MCC

MINTOUR

MIDSP

MFPRATLS

MEP

MFB

MINJUS

MSP

MID

SEG

MDN

MAE

CENI

CRM

PM

HCC

AN

SENAT

PRM

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ebt

6. KEY dEbT fIGuRES

38%eXteRnAL deBt

The expenses related to internal debt under the Initial Finance Act of 2017 is estimated to 209.0 billion Ariary. The overall weighted average interest rate paid on bonds issued by the Treasury remains at 9%.

41%

62%doMeStiC deBt

The amount of debt to be paid under the Ini-tial Finance Act of 2017 is 345.6 billion Ariary including 243.1 billion Ariary in principal and 102.5 billion Ariary in interests..59%

7. EXCERpTS Of SpECIAl pROvISIONS

Article 17 : An upper limit of the central state foreign loan to 3400 billion Ariary and state guarantees

on loans to 340 billion Ariary.

Article 18 : modification of the provisions of the Article 2 of the law no 2004-006 of 26 July 2004 on the

reorganization and operation of the council of Budget and Financial discipline: officials, magistrates,

civil and military agents of the state and his dismemberments, the elected officials as well as the

agents of autonomous provinces, of the regions and communes, the heads of public bodies subject

to the rules of public accounting, materials or public financial assistance or private finance for public

purposes which, in the execution of the revenue or expenditure of the community or organization

concerned, committing one of the management faults listed in this law is liable to payment of a fine

ranging from 3,000,000 Ariary to 30,000,000 Ariary, beginning with the financial year 2017.

Article 20 : The following expenses are now mandatory, namely: building rental expenses related to

the representations of madagascar outside, water and electricity of offices and housing, repatriation

of the mortal remains of agents of the state, other inescapable expenses. expenditure related to the

transport and securing of public funds provided by the Treasury is also covered.

IFA2017

AFA2016

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GlOSSARY

Budgetary help : Transfer of the financial resources to the Budget of the state partners by the donor,

in the goal to contribute to policies setting on which there was agreement between the two parts

Budget and Finance disciplinary Council : council loaded to examine the mistakes of mana-

gement committed by the organizers of revenues and expenses and to pronounce the foreseen

sanctions.

Case of Providence and Retirement : It is a contribution of retirement for the state agents non

framed.

Civil and Military Retirement Case : It is a contribution of retirement for the civil servants with

a monthly restraint of 4% of salary and a contribution of about 16% of the state.

Middle term Macro Budgetary Framework : multi-year presentation of public Finance balances

by forecasting aggregated of the revenues (fiscal, customs and others) and of the expenses (by

nature of expenses).

Middle term Budgetary Framework : strengthened version of the multi-year expenses with a

ministerial ventilation

Middle term expenditure Framework : multi-year expenses per action and per nature to the

ministerial level

Fiscal deficit : situation where the state’s revenues are lower to its expenses.

inflation: sustained rise of prices general level. The rate of inflation corresponds to the variation

in percentage of this level during one defined period (generally one year)

Perception minima : minimum amount that a taxpayer must pour to the fiscal administration

Gross domestic Product : The Gross domestic product is the sum of wealth newly created in

one year in the country.

Program of Public investments : It is the set of the investments on internal and external financings

achieved every year in a country.

Fiscal pressure : The sum of the fiscal returns regained in one year in relation with the Gdp

Visa ne varietur : signed and initialed without possibility of change.

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malagasy Français englishA

dresses

AddRESS bOOK

The objective of this Address book has for is to redirect the reader toward the Institutions and minis-

tries that especially interest them, on the one hand, to get some more detailed information, and on

the other hand, to be able to contact the concerned person in charge directly.

inStitUtionS / MiniStRieS AddReSSeS WeB Site

Presidency of the Republicpalais d'etat d'Ambohitsorohitra, palais d'etat d'Iavoloha

www.presidence.gov.mg

Senate Immeuble senat Anosy www.senat.gov.mg

national Assembly Immeuble An Tsimbazaza www.assemblee-nationale.gov.mg

high Constitutional Court6 rue Wast ravelomoria Ambohidahy

www.presidence.gov.mg

Prime Minister's office palais de mahazoarivo www.primature.gov.mg

Filankevitry ny Fampihavanana Malagasy

complexe Ampefiloha www.ffm.mg

independent national electoral Commission

enceinte InInFrA, face lycée Technique Alarobia

www.ceni-madagascar.mg

Ministry of Foreign Affairs rue Andriamifidy Anosy www.mae.gov.mg

Ministry of national defense Immeuble mdn Ampahibe www.defense.gov.mg

Secretary of State to the Minister of national defense in Charge of the Gendarmerie

Fort duchesne www.gendarmerie.gov.mg

Ministry of interior and decen-tralization

rue lamyne Gueye Anosy www.mid.gov.mg

Ministry of Public Security Immeuble msp Anosy www.policenationale.gov.mg

Ministry of Justice rue rakotomalala Joel Faravohitra www.justice.gov.mg

Ministry of Finance and Budget Immeuble mFB Antaninarenina www.mefb.gov.mg

Ministry of economy and Planning

Immeuble plan Anosy www.mepspc.gov.mg

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Ministry of Public Service and Administrative Reform

Immeuble mFprATls 67 ha www.mfptls.gov.mg

Ministry of industry and Private Sector development

6 rue Wast ravelomoria Ambohi-dahy

www.industrie.gov.mg

Ministry of tourism23 rue Fernand kasanga, Tsim-bazaza

www.tourisme.gov.mg

Ministry of trade and Consump-tion

6 rue Wast ravelomoria Ambohi-dahy

www.commerce.gov.mg

Ministry of Communication and Relations with institutions

Immeuble mcrI nanisana www.mcri.gov.mg

Ministry of State for Agriculture and Livestock

Immeuble minAgri Anosy www.agriculture.gov.mg

Ministry of Fisheries and Fishery Resources

rue Farafaty Ambohitrakely www.peche.gov.mg

Ministry of the environment, ecology, Sea and Forestry

Immeuble meemF 1ère étage Antsahavola

www.ecologie.gov.mg

Secretary of State to the Ministry of Fishery Resources and Fisheries in charge of the Sea

Immeuble mprh Ampan-drianomby

www.peche.gov.mg

Ministry of energy and hydro-carbons

Immeuble meh Ampandrianomby www.energie.gov.mg

Ministry of Water, hygiene and Sanitation

Immeuble meAh Ambohijatovo Ambony

www.mineau.gov.mg

Ministry at the Presidency of Mines and petroleum

rue Farafaty Ampandrianomby www.mpmp.gov.mg

Ministry of public works rue ramangetrika Anosy

Ministry to the Presidency responsible for Presidential Projects, Spatial Planning and equipment

rue ramangetrika Anosy www.meppate.gov.mg

Ministry of transport and Meteorology

rue Jules ranaivo Anosy www.transport.gov.mg

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Ministry of Posts, telecommuni-cations and digital development

Immeuble mpTdn Antaninarenina www.mtpc.gov.mg

Ministry of health6 rue Wast ravelomoria Ambohidahy

www.sante.gov.mg

Ministry of Youth and Sport Immeuble mJs Ambohijatovo www.smscl.gov.mg

Ministry of Population, Social Protection and advancement of Women

23 rue rAZAnAkomBAnA Ambohijatovo

www.population.gov.mg

Ministry of education Immeuble men Anosy www.education.gov.mg

Ministry of employment, technical education and Vocational training

Immeuble meeTFp Ampefiloha www.metfp.gov.mg

Ministry of higher education and Scientific Research

Immeuble mesupres Tsimbazaza www.mesupres.gov.mg

Ministry of Culture, Craft advancement and heritage preservation

Immeuble mcpAsp Anosy (Biblio-thèque nationale)

www.macp.gov.mg

dIRECTION dES RÉfORMES ET dE lA fORMATIONService de l’information et de la Communication

division information

mFB Building Antaninarenina, 2nd f loor - office 252Antananarivo 101, mAdAGAscAr

react and send us an e-mail at [email protected]

This document was produced with the support of unIceF

citizens budget - unicef · 2019-11-26 · outlook revenues expenditures pip debt adresses citizens...

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