Essentially, flight capital tax has to create favourable conditions for those, who re-invest the received income. This is generally the right course. Another thing is that is has negative consequences, because the tax creates certain financial tensions risks.
The main risk is that the state may temporarily reduce its budget revenues. In turn, this can create certain financial gaps in the budget. Because the IMF cares more about ongoing financial stability than the country's economic development, it reacts exactly like this – by criticism.
