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Author/Editor:
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Brondolo, John ; Silvani, Carlos ; Le Borgne, Eric ; Bosch, Frank
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Publication Date:
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May 01, 2008
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Electronic Access:
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Free Full text
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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Summary:
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.
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Order a print copy
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Series:
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Working Paper No. 08/129
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Subject(s):
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Indonesia | Tax administration | Tax reforms | Fiscal reforms | Investment
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Author's Keyword(s):
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Indonesia | tax administration | fiscal adjustment |
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