Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has...

This paper reviews lessons learned for future technical assistance work in the hope that they will highlight the problems faced when introducing institutional changes in transitional economies. The findings from the assessment are intended principally for those interested in the development of...