Author/Editor:  IMF, Fiscal Affairs Department

Summary: This paper provides background information to “Rebuilding Fiscal Institutions in Post-Conflict Countries.” The paper presents case studies on six countries—Afghanistan, Bosnia and Herzegovina, Democratic Republic of Congo (DRC), Lebanon, Mozambique, and Timor-Leste.

The information provided in this paper supplements the information presented in the main Board paper. The main paper discusses experiences in reestablishing fiscal
management in post-conflict countries.  On the basis of the Fiscal Affairs Department (FAD) technical assistance (TA) recommendations to these countries, that paper identifies key priorities for rebuilding fiscal institutions in a post-conflict setting.  This background paper provides more detailed information for the six selected countries.

Each country case study provides a summary of FAD TA advice for rebuilding fiscal institutions and experience in implementation.  A short description of the post-conflict
environment is provided at the beginning of each case study to set the context in which FAD TA advice was given.  This is followed, in most cases, with a short description of the overall strategy for rebuilding fiscal institutions.  FAD TA recommendations for revenue policy and administration and public expenditure management (PEM) are then discussed separately. The issue of fiscal federalism and FAD TA recommendations on the subject are discussed in case studies for Bosnia and Herzegovina and DRC.  Successes and failures in implementing the recommendations are incorporated throughout the text. Each case study concludes with a description of the lessons from FAD’s involvement in the country.

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