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Elements of budget reform typically include improved transparency and accountability in financial reporting, the adoption of performance-based budgeting to link funding to outcomes, and the implementation of participatory budgeting processes that involve citizens in decision-making. Additionally, reforms may focus on enhancing fiscal discipline through better forecasting and expenditure controls, as well as restructuring revenue systems to ensure sustainability and equity. Overall, these elements aim to create a more efficient and responsive budgeting process that aligns resources with public priorities.

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