Rebuilding Fiscal Institutions in Postconflict Countries
Electronic Access:
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.
Series:
Occasional Paper No. 2005/010
Subject:
Budget execution and treasury management Expenditure Institutional arrangements for revenue administration Public financial management (PFM) Revenue administration Tax administration core functions
English
Publication Date:
December 27, 2005
ISBN/ISSN:
9781589064492/0251-6365
Stock No:
S247EA
Pages:
42
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