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Tax Administration Reform and Fiscal Adjustment :, The Case of Indonesia (2001-07), John Brondolo, Frank Bosch, Eric Le Borgne, Carlos Silvani

Abstract
Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax administration improvements had a strong positive impact on the tax yield and a positive effect on the investment climate. Lessons are presented for designing tax administration reforms within the context of a fiscal adjustment program and reform priorities are identified for Indonesia's ongoing efforts to strengthen tax administration
Table Of Contents
Contents; Introduction; I. The Context for Tax Administration Reform in Indonesia; A. The Macro-Fiscal Situation; Tables; 1. Indonesia: Total Revenue Collections FY1993/94-FY1999/00; B. The Structure of the Tax System; 2. Level and Composition of Tax Revenue in Selected Asian and Pacific Countries; C. The State of Tax Administration; II. The Tax Administration Reform Strategy; A. Analytical Framework; B. Overview of the Reform Strategy; Figure; 1.The Tax Gap and Tax Administration Measures; III. The Short-Term Reforms; Box; 1. Foundation Statements for the DGT's Medium-Term Plan
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (72 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9781282840829

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