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Rebuilding Fiscal Institutions in Postconflict Countries


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


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.

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Paper provided by International Monetary Fund in its series IMF Occasional Papers with number 247.

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Length: 42
Date of creation: 27 Dec 2005
Date of revision:
Handle: RePEc:imf:imfocp:247

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Keywords: Post-conflict emergency assistance; public expenditure; expenditure; expenditure management; public expenditure management; fiscal institutions; expenditure management system; expenditures; tax policy; fiscal authority; fiscal policy; public expenditure management system; tax administration; budget law; tax system; tax base; public spending; taxation; fiscal affairs; real gdp; revenue collection; fiscal issues; government expenditure; fiscal operations; central fiscal; fiscal management; government spending; fiscal affairs department; post-conflict countries; fiscal decentralization; fiscal federalism; macroeconomic management; fiscal deficit; post-conflict; budget management; budget process; annual budget; tax returns; tax revenues; public expenditure reform; budget deficit; public expenditure management area; expenditure control; tax collections; tax collection; expenditure reform; expenditure management reform; gdp growth; public expenditure management reform; tax revenue; intergovernmental fiscal; fiscal rules; intergovernmental fiscal relations; tax payments; tax incentives; expenditure policy; public expenditures; tax evasion; capital expenditure; expenditure management systems; public expenditure management systems; public expenditure review; capital expenditures; tax on wages; expenditure policies; fiscal relations; government revenue; armed conflict; macroeconomic stabilization; tax compliance; public expenditure reform strategy; public expenditure tracking surveys; tax authority; expenditure tracking; taxpayer office; tax administrations; tax structure; public finances; expenditure program; expenditure responsibilities; public expenditure system; public expenditure tracking; fiscal strategy; fiscal institution; fiscal surplus; intergovernmental transfers; fiscal priorities; public financial management; fiscal reporting; public expenditure program; fiscal policy development; expenditure tracking surveys; expenditure assignments; fiscal system; expenditure classification; fiscal reforms; expenditure framework; fiscal aggregates; medium-term expenditure framework; fiscal discipline; medium-term expenditure; fiscal consequences; data on expenditures; classification of expenditures; expenditure classification systems; government expenditures; tax reform; fiscal vulnerability; fiscal imbalances; taxpayer registration; budget requests; fiscal decisions; expenditure needs; fiscal developments; fiscal arrangement; flat income tax; expenditure priorities; fiscal position; fiscal reports; macroeconomic policy; macroeconomic variables; tax credit; expenditure authorization; budget execution reports; fiscal policies; expenditure allocations; intergovernmental fiscal affairs; structural fiscal; expenditure issues; fiscal outturns; fiscal impact; fiscal projections; fiscal adjustments; budget deficits; fiscal situation; government expenditure system; fiscal variables; tax rates; fiscal conditions; fiscal transparency; total expenditures; defense spending; expenditure composition; international community; gross domestic product; macroeconomic policies; key macroeconomic variables; growth rates;

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  1. Gupta, Sanjeev & Clements, Benedict & Bhattacharya, Rina & Chakravarti, Shamit, 2004. "Fiscal consequences of armed conflict and terrorism in low- and middle-income countries," European Journal of Political Economy, Elsevier, Elsevier, vol. 20(2), pages 403-421, June.
  2. repec:rus:hseeco:72137 is not listed on IDEAS
  3. Rodrik, Dani, 2000. "Institutions For High-Quality Growth: What They Are And How To Acquire Them," CEPR Discussion Papers, C.E.P.R. Discussion Papers 2370, C.E.P.R. Discussion Papers.
  4. Acemoglu, Daron & Johnson, Simon & Robinson, James & Thaicharoen, Yunyong, 2003. "Institutional causes, macroeconomic symptoms: volatility, crises and growth," Journal of Monetary Economics, Elsevier, Elsevier, vol. 50(1), pages 49-123, January.
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Cited by:
  1. James K. Boyce, 2007. "Public finance, aid and post-conflict recovery," UMASS Amherst Economics Working Papers, University of Massachusetts Amherst, Department of Economics 2007-09, University of Massachusetts Amherst, Department of Economics.
  2. Gupta, Sanjeev, 2008. "Enhancing Effective Utilization of Aid in Fragile States," Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) RP2008/07, World Institute for Development Economic Research (UNU-WIDER).
  3. James Boyce, 2008. "Post-Conflict Recovery: Resource Mobilization and Peacebuilding," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst wp159, Political Economy Research Institute, University of Massachusetts at Amherst.
  4. James Boyce, 2007. "Public Finance, Aid and Post-Conflict Recovery," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst wp140, Political Economy Research Institute, University of Massachusetts at Amherst.


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