Rebuilding Fiscal Institutions in Post-Conflict Countries
Sanjeev Gupta,
Shamsuddin Tareq,
Benedict Clements,
Alex Segura-Ubiergo () and
Rina Bhattacharya Additional contact information Sanjeev Gupta: International Monetary Fund
Shamsuddin Tareq: International Monetary Fund
Benedict Clements: International Monetary Fund
Rina Bhattacharya: International Monetary Fund
Abstract:
This paper reviews the key challenges in rebuilding fiscal institutions in post-conflict countries. Based on IMF technical assistance advice, it proposes a three-step framework for the creation or re-establishment of well-functioning public finance institutions: (i) creating a proper legal framework for fiscal management, (ii) establishing a central fiscal authority, and (iii) designing appropriate tax policies while simultaneously creating simple tax administration and expenditure management arrangements.