This study conducts a structured literature review examining the role of fiscal institutions
in promoting fiscal discipline, managing public debt, and supporting economic stability
in Sub-Saharan Africa. By synthesising theoretical and empirical studies from 2000
to 2024, the review reconciles divergent findings on fiscal rules and independent
fiscal institutions (IFIs). Evidence reveals that well-designed fiscal institutions
and clearly defined fiscal rules improve fiscal performance, reduce deficits, and
enhance debt sustainability. IFIs strengthen accountability, transparency, and policy
credibility through credible oversight and fiscal analysis. However, their effectiveness
in SSA is often undermined by limited autonomy, technical capacity, political interference
and enforcement challenges. The study concludes that enhancing institutional independence,
analytical capacity, and integration with fiscal rules is essential for sustainable
debt management and macroeconomic resilience. Strengthened fiscal governance and transparency
provide a pathway to credible fiscal policy and inclusive economic growth across the
region.
