Tax Administration Reform and Fiscal Adjustment : The Case of Indonesia (2001-07)

WPIEA2008129 Image
Price:  $18.00

Author/Editor: John Brondolo, Frank Bosch, Eric Le Borgne, Carlos Silvani
Release Date: © May, 2008
ISBN : 978-1-45186-988-0
Stock #: WPIEA2008129
Stock Status: On back-order

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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.


Economic development , Investment

More publications in this series: Working Papers

More publications by: John Brondolo ; Frank Bosch ; Eric Le Borgne ; Carlos Silvani