Front Matter

Front Matter

Rina Bhattacharya, Benedict Clements, Sanjeev Gupta, Shamsuddin Tareq, Alex Segura-Ubiergo, and Todd Mattina
Published Date:
December 2005
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Rebuilding Fiscal Institutions in Postconflict Countries

Sanjeev Gupta, Shamsuddin Tareq, Benedict Clements, Alex Segura-Ubiergo, Rina Bhattacharya, and Todd Mattina


Washington, D.C.


© 2005 International Monetary Fund

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Cataloging-in-Publication Data

Rebuilding fiscal institutions in postconflict countries / Sanjeev Gupta … [et al.]—Washington, D.C. : International Monetary Fund, 2005.—(Occasional paper; 247)

ISBN 1-58906-449-6

Includes bibliographical references.

1. Fiscal policy. 2. International Monetary Fund. 3. Technical assistance. I. Gupta, Sanjeev. II. Occasional paper (International Monetary Fund); no. 247 HJ192.5.R43 2005

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The International Monetary Fund’s assistance to postconflict countries consists of three main elements: (i) technical assistance to rebuild capacity in key economic institutions; (ii) policy advice; and (iii) financial and technical assistance in mobilizing donor support. The objective is to lay the basis for sustainable growth through institutional development and by addressing macroeconomic imbalances. Typically, IMF assistance to postconflict countries is provided in the context of internationally coordinated efforts with other multilateral agencies and bilateral donors.

This paper was prepared for a seminar of the IMF Executive Board on technical assistance in fiscal and monetary areas provided by the Fund to postconflict countries. It discusses experiences in reestablishing fiscal management in those countries; reviews the challenges in rebuilding fiscal institutions based on experiences in 14 postconflict countries; and identifies key priorities in the fiscal area following the cessation of hostilities.

A number of staff members from the IMF’s Fiscal Affairs Department contributed to this paper. Special thanks are due to Steven Symansky for sharing his notes on fiscal institution building in postconflict countries and to Katherine Baer for her contributions to the section on revenue administration. Contributions to the case studies were made by Eivind Tandberg and Giles Montagnat-Rentier (Afghanistan); Katherine Baer, Brian Olden, and Diego Romera (Bosnia and Herzegovina); Nicolas Calcoen and Olivier Benon (Democratic Republic of the Congo); Dominique Bouley and Graham Harrison (Lebanon); Patricio Castro and Helio Tollini (Mozambique); and Graham Holland and Davina Jacobs (Timor-Leste). Helpful comments on earlier drafts were provided by Bernardin Akitoby, Thomas Baunsgaard, Priyaranjan Desai, Robert Gillingham, Eric Lesprit, Thomas Story, Theo Thomas, and James Walsh. Larry Cui and Chris Wu provided valuable research assistance. David Einhorn of the External Relations Department edited the manuscript and coordinated its production and publication. The views expressed in this paper are solely those of the authors and do not necessarily reflect the views or policies of the International Monetary Fund or its Executive Directors.

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