Overview
For the first time, Tajikistan will undertake a comprehensive and integrated diagnostic of its Public Financial Management (PFM) system, consisting of four complementary assessments: the Core PEFA, Sub-National Government PEFA, PEFA Climate, and PEFA Gender. The 2026 PEFA Assessment will review the evolution of Tajikistan’s public financial management (PFM) performance since the previous assessment conducted in 2021. Its primary objective is to provide the Ministry of Finance with an independent, evidence-based, and up-to-date evaluation of the country’s PFM system. This will be the third assessment undertaken in Tajikistan using the 2016 PEFA methodology and will establish a robust baseline to guide future policy actions and reform implementation. A specific focus will be on identifying and explaining changes in indicator scores compared to the 2021 assessment.
A key goal of the 2026 assessment is to help shape a more strategic and programmatic approach to PFM reform. The findings and recommendations will directly inform revisions and updates to the government’s medium-term PFM vision and action plan, strengthening the link between diagnostic evidence and reform priorities.
The 2026 assessment will apply the updated 2016 PEFA Performance Measurement Framework, comprising 28 core indicators and 3 donor indicators (31 indicators in total), disaggregated into 94 dimensions. These dimensions capture the measurable aspects of Tajikistan’s PFM system and provide a comprehensive basis for evaluating performance trends and reform progress.
The Assessment Report will include:
• Indicator Scoring: A full scoring of all agreed PEFA indicators relevant to Tajikistan’s PFM performance.
• Evidence-Based Justification: A detailed rationale for each indicator score supported by quantitative data, documentation, and analysis, including an assessment of underlying strengths and weaknesses in relation to each indicator (where feasible).
• Overall Synthesis: A concise summary of the overall findings and implications for PFM reform.
When comparing PFM performance to the 2021 assessment, the team will assess not only substantive changes in performance but also other factors that could affect indicator scores. These factors may include, but are not limited to:
• Enhanced availability or accessibility of data and information;
• Differences in sampling methods or data aggregation approaches; and
• Scoring inconsistencies or errors in the previous assessment.
This approach will ensure that the 2026 PEFA Assessment provides a balanced and accurate picture of progress, challenges, and opportunities within Tajikistan’s PFM system.
