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India's government envisages a new Fiscal Responsibility and Budget Management (FRBM) Act with teeth and better accounting practices as well as improved budgetary management to put the public finances need on sustainable path. The Indian government stated in its Economic Survey that a three- pronged reforms agenda includes; (i) creating a framework for sustained low and stable inflation;(ii) setting public finances on a sustainable path by tax and expenditure reform;(iii) and creating a legal and regulatory framework for a well-functioning market economy.
The crucial challenge identified was of generating employment and growth. Thus it is important to create an environment that is conducive for firms to invest because the recent business downturn has led to a sharp decline in investment. Reviving investment is on top of the government's priorities and key to reviving investment in India lies in reviving the trend of growth rate of the Indian economy.
The government stated that reforms are needed on three fronts with the first one that the government has to work towards a low and stable inflation rate through fiscal consolidation by moving towards establishing a monetary policy framework, and creating a conducive environment for a competitive national market for food. Initiation of reforms on these fronts will reduce inflationary uncertainty and restore a stable business environment. Further, lower inflationary expectations would increase domestic household financial savings and make resources available for investment.
The second front of the reforms envisages that the public finances would have to be put on a sustainable path as the country needs a sharp fiscal correction, a new Fiscal Responsibility and Budget Management (FRBM) Act with teeth, better accounting practices, and improved budgetary management. Improvements on Figure Private Corporate Investment as per cent to GDP and improving long term-growth prospects will help revive investment.
Improvement on both tax and expenditure are needed to obtain high quality fiscal adjustment. The tax regime must be simple, predictable, and stable, which requires a single-rate goods and services tax (GST), a simple direct tax code, and a transformation of tax administration.
The government expenditure reform involves three elements: shifting subsidy programmes away from price distortions to income support, a change in the focus of government spending towards provision of public goods, and a system of accountability through a focus on outcomes. Fiscal responsibility as well as tax and expenditure reforms are medium-term agenda and likely to take two to three years to implement.
The positive effects, however, are likely to become visible as soon as the government makes a commitment to some of these reforms. Improvements in credit ratings, lower inflation, lower cost of capital, and greater business confidence would yield short-term benefits in response to long-term initiatives.
The third reform agenda is that the government faces the task of putting in place the legal foundations of a well-functioning market economy for India. This must be a carefully executed project as it involves legislative, regulatory, and administrative changes as well as building state capacity to allow businesses to operate in a stable environment. It involves setting up regulators with clear objectives, powers, flexibility, and accountability. The ultimate goal of economic policy is to create a sustained revival of high growth in which good quality jobs are created.

Copyright Business Recorder, 2014

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