IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05513756.html

DESIGNING FINANCE LAWS IN CONTEXTS OF FRAGILITY: A Comparative Institutional Analysis of Sahelian States
[CONCEVOIR LA LOI DE FINANCES EN CONTEXTE DE FRAGILITE : Une analyse institutionnelle comparative des États sahéliens]

Author

Listed:
  • Fakaba Sissoko Etienne

    (Université des sciences sociales et de gestion de Bamako - USSGB - Université des sciences sociales et de gestion de Bamako, CRAPES MALI - Centre de Recherche et d'Analyses Politiques, Economiques et Sociales du Mali)

  • Khalid Dembele

    (CRAPES MALI - Centre de Recherche et d'Analyses Politiques, Economiques et Sociales du Mali, Université des sciences sociales et de gestion de Bamako - USSGB - Université des sciences sociales et de gestion de Bamako)

Abstract

In fragile states, finance laws continue to be assessed primarily through macro-fiscal aggregates, even though binding constraints stem from institutional design, treasury governance, and state legitimacy. This article develops a comparative institutional analysis of Sahelian finance laws in order to assess the analytical portability of the Resilient Finance Law (RFL) framework. Drawing on qualitative coding of initial finance laws and their budgetary annexes, the study identifies three recurrent institutional invariants: a structural disconnect between budget authorization and treasury governance, the systemic erosion of vital state functions, and the institutional prioritization of political sovereignty expenditures. These invariants underpin an institutional typology distinguishing survival-oriented budgets, stabilization-oriented budgets, and structurally blocked transformation budgets. The article demonstrates that budgetary fragility largely derives from the institutional design of finance laws themselves, beyond exogenous shocks and observed macroeconomic performance.

Suggested Citation

  • Fakaba Sissoko Etienne & Khalid Dembele, 2026. "DESIGNING FINANCE LAWS IN CONTEXTS OF FRAGILITY: A Comparative Institutional Analysis of Sahelian States [CONCEVOIR LA LOI DE FINANCES EN CONTEXTE DE FRAGILITE : Une analyse institutionnelle comparative des États sahéliens]," Post-Print hal-05513756, HAL.
    • Handle: RePEc:hal:journl:hal-05513756
    DOI: 10.5281/zenodo.18619750
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05513756. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.