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Postconflict Countries: Strategy for Rebuilding Fiscal Institutions


  • Gupta, Sanjeev
  • Tareq, Shamsuddin
  • Clements, Benedict
  • Segura-Ubiergo, Alex
  • Bhattacharya, Rina


This paper reviews the challenges and experiences in rebuilding fiscal institutions in postconflict environments, based on advice from the IMF's Fiscal Affairs Department to selected countries. The recommended strategy involved a three-step process of (i) creating a proper legal framework for fiscal management, (ii) establishing a central fiscal authority and a mechanism for co-ordinating foreign assistance, and (iii) designing appropriate tax policies while simultaneously creating simple tax administration and expenditure management arrangements. The advice was tailored to the circumstances of postconflict countries, and in some cases involved transitional measures that were not first best from an efficiency standpoint. In a similar vein, recommendations on revenue administration and expenditure management focused on the most basic tasks and procedures. In providing advice, care was taken to ensure that these measures were consistent with the eventual transformation to a modern fiscal management system.

Suggested Citation

  • Gupta, Sanjeev & Tareq, Shamsuddin & Clements, Benedict & Segura-Ubiergo, Alex & Bhattacharya, Rina, 2007. "Postconflict Countries: Strategy for Rebuilding Fiscal Institutions," WIDER Working Paper Series 041, World Institute for Development Economic Research (UNU-WIDER).
  • Handle: RePEc:unu:wpaper:rp2007-41

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    Cited by:

    1. Corinne Deléchat & Ejona Fuli & Dafina Glaser & Gustavo Ramirez & Rui Xu, 2015. "Exiting From Fragility in sub-Saharan Africa; The Role of Fiscal Policies and Fiscal Institutions," IMF Working Papers 15/268, International Monetary Fund.
    2. Fritz, Verena & Hedger, Edward & Lopes, Ana Paula Fialho, 2011. "Strengthening Public Financial Management in Postconflict Countries," World Bank - Economic Premise, The World Bank, issue 54, pages 1-7, April.
    3. Tony Addison & Miguel Niño†Zarazúa & Jukka Pirttilä, 2018. "Fiscal Policy, State Building and Economic Development," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 161-172, March.
    4. van den Boogaard, Vanessa & Prichard, Wilson & Milicic, Nikola & Benson, Matthew, 2016. "Tax Revenue Mobilization in Conflict-Affected Developing Countries," Working Papers 13551, Institute of Development Studies, International Centre for Tax and Development.
    5. Tony Addison & Channing Arndt & Finn Tarp, 2011. "The Triple Crisis and the Global Aid Architecture," African Development Review, African Development Bank, vol. 23(4), pages 461-478, December.
    6. Vanessa van den Boogaard & Wilson Prichard & Nikola Milicic & Matthew Benson, 2016. "Tax revenue mobilization in conflict-affected developing countries," WIDER Working Paper Series 155, World Institute for Development Economic Research (UNU-WIDER).
    7. Verena Fritz & Edward Hedger & Ana Paula Fialho Lopes, 2011. "Strengthening Public Financial Management in Postconflict Countries," World Bank Other Operational Studies 10097, The World Bank.

    More about this item


    fiscal policy; tax; institutions; conflict;


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