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

Author/creator Brondolo, John Author
Other author Bosch, Frank Author
Other author Borgne, Eric Le Author
Format Electronic
Publication InfoWashington : International Monetary Fund
Description270 p.
Supplemental ContentFull text available from Ebook Central - Academic Complete

Summary Annotation 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.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
ISBN9781451914429
ISBN1451914423 (E-Book) Active Record
Stock number00013468

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