Public Finance Reforms: MTEF and its Efficiency in Namibia.

      Аннотация: The focus of this study was to review the performance of MTEF and notice the change that was brought about by MTEF since the commencement of its implementation. The study examined the effectiveness of the budget reform process, the current process whether the Namibian fiscal policy did achieve the micro and fiscal policy goals. Given that Namibia has implemented a homemade MTEF in Africa, the paper examines whether Namibia MTEF’s is different from those MTEF initiatives. The study analysed the effectiveness and success factors of MTEF and how the micro and macro-economic goals as articulated in MTEF has been achieved. The methodology for this research is both quantitative and qualitative, interview, library research? Government documents and budget reports were conducted. The study revealed that there is a need of improving the current MTEF because the goals needs to be fixed at least for three years in order for them to be better monitored and evaluated.

Ключевые слова: Medium Term Expenditure Framework, Efficiency in Namibia