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

WPIEA2008129 Image
Price:  $18.00

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

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Description

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.

Taxonomy

Economic development , Investment




More publications in this series: Working Papers


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