巴基斯坦：治理和腐败诊断报告

PAKISTAN Governance and Corruption Diagnostic Report November 2025 Prepared ByJoel Turkewitz MEMBERS: Jonathan Pampolina, Jesper Berg, Frank van Brunschot, Kuena Diaho, Fahad Hasan, Yasemin Hurcan,Mohammed Sultan Yousuf Janahi, Zhentu Liu, Peter Mullins, Nusula Nassuna, Wajahat Ali Shah, Sally Toms,Miguel Vieira Toro, and Christophe Waerzeggers ©2025 International Monetary Fund High-Level Summary Technical Assistance ReportLegal Department Pakistan:Governanceand Corruption Diagnostic Report Prepared by:Joel Turkewitz, Jonathan Pampolina, Jesper Berg, Frank van Brunschot, Kuena Diaho,Fahad Hasan, Yasemin Hurcan, Mohammed Sultan Yousuf Janahi, Zhentu Liu, Peter Mullins, NusulaNassuna, Wajahat Ali Shah, Sally Toms, Miguel Vieira Toro, and Christophe Waerzeggers TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries ofthe assistance provided to IMF capacity development recipients, describing the high-level ABSTRACT: This Governance and Corruption Diagnostic (GCD) was conducted at the request and withthe support of the Government of Pakistan to identify and analyze governance weaknesses andcorruption vulnerabilities that undermine economic performance and reform efforts. The diagnosticfocused on federal-level governance in five core state functions: fiscal governance, market regulation,financial sector oversight, anti-money laundering and combating the financing of terrorism (AML/CFT),and rule of law, and also considered the strength and effectiveness of anticorruption institutions and JEL Classification Numbers:D73; H20; F13; H50 The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of a member country or international agency (the"CD recipient") in response to their request for capacity development. Unless the CD recipient specifically Background The GCD was undertaken as part of the IMF’s Framework for Enhanced Fund Engagement onGovernance, which seeks to systematically address corruption and governance challenges that havemacroeconomic consequences. Pakistan’s request for this diagnostic reflects recognition by theauthorities of the need to confront entrenched corruption and governance weaknesses that impede The diagnostic aligns with Pakistan’s ongoing economic reform program supported by a US$7billion Extended Fund Facility (EFF), which emphasizes fiscal sustainability, structural reforms, and institutional modernization. The GCD provides a detailed assessment of governance vulnerabilities inkey economic functions carried out by the federal government and offers actionable recommendations to Summary of Findings The diagnostic found that corruption is a persistent feature of Pakistan’s governance landscape, with significant adverse effects on economic growth, investment, and public trust. Pakistan’s governance indicators consistently rank poorly, reflecting weaknesses in controlling corruption, enforcingcontracts, and protecting property rights. The state’s dominant role in the economy, including extensiveownership of enterprises and control over critical sectors, creates systemic vulnerabilities to rent-seeking Economic governance is characterized by systemic and structural weaknesses in the managementand use of public resources and a lack of clarity in when and how the state intervenes in the economy.A complex and opaque tax system, combined with a revenue authority that operates withconsiderable authority and limited oversight, and a relatively porous customs administration, yields a lowtax-to-GDP ratio and a high level of exposure to corruption risks. Public financial management has beenundermined by large variances in budget forecasts and actual spending, weak procurement controls, and Accountability institutions and mechanisms lack sufficient competencies and independence to the FATF grey list, yet enforcement remains weak, especially in prosecuting corruption-related moneylaundering and in international cooperation for asset recovery. Judicial institutions are fragmented,overburdened, and perceived as corrupt, with significant delays in adjudicating commercial disputes andprotecting property rights. Anti-corruption institutions, including the National Accountability Bureau recommendations of the Auditor-General are often not acted upon and do not lead to corrective actionsto stem weaknesses in oversight and control. Limited access to information, and restricted opportunities Summary of Recommendations The report emphasizes the need for a comprehensive and sequenced reform agenda that addresses both immediate vulnerabilities and longer-term institutional weaknesses. IMF staff conclude thatimproving governance and integrity would best be achieved by implementation of a package of reforms tostrengtheneconomic governance,including eliminating regulatory constraints on private sectordevelopment, combined with actions to advance the rule of