2.3 Impact of the World Bank, IMF, and Other International Organizations onNational Fiscal Law

1. The IMF: the macro-fiscal surveillance (the Article-IV consultations); the programs' conditions (the structural-adjustment's history — the fiscal-austerity-and-reform conditionalities: the celebrated-and-criticised legacy); the technical assistance (the tax-administration's modernisation — the IRD's faces).2. The World Bank: the project-and-program finance (the development's funding); the DPOs (the development-policy operations — the budget-support's conditions); the PFM reforms (the public-financial-management's modernisation — the MTEF-and-PEFA faces).3. The others: the ADB (the infrastructure's finance + the PFM); the UN's faces (the SDG- financing; the tax's cooperation (the UN's tax committee-and-the convention)); the OECD (the standards' setter: the BEPS-and-the inclusive-framework — the global-minimum-tax's arrival); the EU (the direct-effect-free but the standards' influence). The sovereignty's debate: the conditionality's legitimacy (the democratic-accountability vs the external-discipline — the exam's critical balance).