The report accords special priority to fiscal sustainability, technical and allocation effectiveness of the budget process and budget institutions. Experts claim that the underlying reasons of all current problems with the public finances in Belarus are pervasive government control throughout all sectors of the economy and a number of quasi-fiscal activities which are not formally accounted for and are not fully analyzed thus making the government fiscal policy vulnerable and non-transparent. However, there's much room for improving efficiency of the budget process as a whole as well as efficiency of inter-sectoral and intra-sectoral allocations.

PER recommendations and priorities of budget management reform in Belarus center around the three core areas:
§ strengthening fiscal discipline;
§ ensuring strategic budgeting;
§ streamlining the budget process.

In addition to general recommendations, PER proposes concrete steps for their implementation in Belarus given the international experience and the country's specifics.