Rebuilding Fiscal Institutions in Postconflict Countries

By Rina Bhattacharya, Benedict J. Clements, Sanjeev Gupta, Shamsuddin Tareq, Alex Segura-Ubiergo, Todd D. Mattina

December 27, 2005

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Rina Bhattacharya, Benedict J. Clements, Sanjeev Gupta, Shamsuddin Tareq, Alex Segura-Ubiergo, and Todd D. Mattina Rebuilding Fiscal Institutions in Postconflict Countries, (USA: International Monetary Fund, 2005) accessed June 16, 2025

Summary

This paper discusses experiences in reestablishing fiscal management in postconflict countries. Building fiscal institutions in postconflict countries essentially entails a three-step process: (1) creating a legal or regulatory framework for fiscal management; (2) establishing or strengthening fiscal authority; and (3) designing appropriate revenue and expenditure policies while simultaneously strengthening revenue administration and public expenditure management. Based on experiences in 14 postconflict countries, the paper reviews the challenges in rebuilding fiscal institutions in these countries, and identifies key priorities in the fiscal area following the cessation of hostilities.

Subject: Budget execution and treasury management, Expenditure, Institutional arrangements for revenue administration, Public financial management (PFM), Revenue administration, Tax administration core functions

Keywords: Building country ownership, Conflict country, Conflict management institution, Country, Global, Government, Government spending, IMF staff estimate, Institution building, Institutional arrangements for revenue administration, OP, Real gross domestic product, Tax administration core functions

Publication Details

Pages:

42
Volume:

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DOI:

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Issue:

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Series:

Occasional Paper No. 2005/010
Stock No:

S247EA
ISBN:

9781589064492
ISSN:

0251-6365

Supplemental Resources

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