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Lesson
Lack of adjustments in the design and monitoring framework (DMF), despite changes in TA priority and activities, could cause changes in counterparty priorities, expectations, and levels of commitment to a tax reform project. This TA's priority and activities were adjusted in response to the changed needs and business circumstances of the State Tax Service and the Ministry of Finance. However, no corresponding changes were made to the DMF, prompting changes to counterparty attitude and response to the tax reform project.

Project Number: 53105-001
Project Name: Strengthening Tax Policy and Administration Capacity
Report Date:
Lesson
Fiscal reform, pensions, and capital markets reforms are inextricably linked, because of the role each plays in economic development. Subprogram 2 supported the development and approval of the Capital Market Development Strategy, 2022–2028 by government decree, which includes a commitment to develop a green bond framework. This provides a strong basis from which to develop a broader integrated program to support not just fiscal resilience but also further capital market reforms in conjunction with the Finance Sector Office.

Project Number: 54271-001, 54271-002
Project Name: Fiscal Resilience and Social Protection Support Program (Subprograms 1 and 2)
Report Date:
Lesson
As the government continues the reform program with assistance from other development partners and the private sector, detailed ongoing assessments of government budget commitments and financing needs, and capacity development are required, with related work plans. This support needs to include working with the Lao National Chamber of Commerce and Industry as a key partner, expanding the SME Service Centers and outreach, and enhancing access to finance. It will also require government decisions on legal, regulatory, and financial aspects, to fully operationalize an e-commerce platform.

Project Number: 44057-012, 44057-013
Project Name: Second Private Sector and Small and Medium-Sized Enterprises Development Program (Subprograms 1 and 2)
Report Date:
Lesson
Quick disbursing budget support is an effective instrument to respond to a crisis. Such an approach allows for strong alignment with government priorities and supports the government's ownership of the response measures. The eligibility criteria provide the necessary framework for due diligence. Timely upstream support can then be complemented with other forms of support–technical assistance, knowledge work, project investments–to reinforce the intended impact.

Project Number: 54138-001
Project Name: COVID-19 Active Response and Expenditure Support Program
Report Date:
Lesson
Building systems and organizational capacity is critical to the success of social assistance programs. Moving beyond a pilot to a national CCTprogram requires establishing project management structures, robust systems for information management, accountability mechanisms, and significant human resources. Despite impressive growth, the Philippines' CCT program faced challenges as it expanded nationally.

Project Number: 43407-013
Project Name: Social Protection Support Project
Report Date:
Lesson
Analysis of any post-TA allocation (or commitment) of resources to sustain TA activities/outputs could be useful indicators of sustainability.

Project Number: 49342-001
Project Name: Implementing ICT Tools to Improve Data Collection and Management of National Surveys in Support of the Sustainable Development Goals
Report Date:
Lesson
This is not a lesson pertaining to post_x005F_x0002_TA financial resources, but just provides information on further resources after the TA implementation.

Project Number: 45376-001
Project Name: Capacity Building for Portfolio Management
Report Date:
Lesson
No lesson offered. How PPP knowledge and/or experience from other regions can be replicated in Asian countries.

Project Number: 48377-001
Project Name: Financing Public-Private Partnerships
Report Date:
Lesson
Reporting on the role of private sector engagement post-TA would have been a good recommendation for a potential follow-on TA and would help contribute to sustainability.

Project Number: 48006-001
Project Name: Improving Efficiency in Public Service Procurement, Delivery, and Financing
Report Date:
Lesson
The TCR did not mention this dimension explicitly in the document. In-country ownership by government and/or private sector would be required to consolidate gains.

Project Number: 47286-001
Project Name: Enhancing Readiness of ADB Developing Member Countries for Scaled Up Climate Finance
Report Date:
Lesson
Pooling resources and activities with the other organizations could ensure that there will be no duplication and that initiatives are strategically prioritized and synergized.

Project Number: 50060-001
Project Name: Strengthening Tax Policy and Administration Capacity to Mobilize Domestic Resources
Report Date:
Lesson
In 2018, ADB has approved a TRTA for an amount of $1,500,0009 to continue and expand activities under this TA.

Project Number: 45376-001
Project Name: Capacity Building for Portfolio Management
Report Date:
Lesson
Domestic Resource Mobilization Trust Fund (DRMTF) and the TA project Enhancing Tax Transparency of ADB Developing Member Countries have taken over this TA project’s role while wider engagement with operations departments and units will support the development of integrated DRM solutions by pooling and coordinating knowledge, expertise, and other resources under a One ADB approach.

Project Number: 50060-001
Project Name: Strengthening Tax Policy and Administration Capacity to Mobilize Domestic Resources
Report Date: