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Cover Finance & Development
The Fiscal Problems of Less Developed Countries
Jakob Saper and Timothy Sweeney

Among the most difficult problems faced by developing countries is that of balancing a budget which is swollen by the cost of development. This problem is enhanced both by the slowness with which revenues grow, and by technical difficulties in controlling expenditures. The Fund is alive to the importance of the problem and is now able to offer help to its members in this field.

Keywords:
FD; F&D; Fund; bank; membership data retrieval system; country; SID member; tax law; expenditure policy; fund mission; Budget planning and preparation; Public sector; Tax administration core functions; Total expenditures; Africa