FISCAL DECENTRALIZATION IN POST-CONFLICT TERRITORIES: CONCEPTUAL STATES

Abstract

The article concludes that the context of post-conflict reconstruction requires different fiscal priorities: as to public revenues – achieving economic efficiency as well as forming the tax structure that would contribute to expanding the tax base; as to public spending – social justice and transparency in the distribution of social expenses locally; as to subsidies – narrowing the scope of intergovernmental transfers as well as organizing the redistribution of financial resources according to "the center – post-conflict regions – post-conflict recipients" principle; as to foreign aid – ensuring good coordination for the cultivation of new co-operative institutions.