It is hoped the SWF will address financial management challenges—including poor accountability, weak governance and lack of independence of fund managers—that have undermined budgetary and fiscal processes in the past and also allow the Government to better manage the macroeconomic consequences of a significant increase in financial flows into the country. The establishment of the SWF therefore has the potential of dramatically increasing fiscal space without compromising macroeconomic stability. For example, for value-added and sales taxes, expenditures on basic needs items should be exempted or zero-rated since such spending absorbs a large share of poorer people's and specifically women's income.