Gupta, Sanjeev; Tareq, Shamsuddin; Clements, Benedict; … - EconWPA - 2005
This paper reviews the key challenges in rebuilding fiscal institutions in post-conflict countries. Based on IMF … finance institutions: (i) creating a proper legal framework for fiscal management, (ii) establishing a central fiscal … authority, and (iii) designing appropriate tax policies while simultaneously creating simple tax administration and expenditure …