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

 
Author/Editor: Brondolo, John ; Silvani, Carlos ; Le Borgne, Eric ; Bosch, Frank
 
Publication Date: May 01, 2008
 
Electronic Access: Free Full text (PDF file size is 629KB).
Use the free Adobe Acrobat Reader to view this PDF file

 
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
 
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.
 
Series: Working Paper No. 08/129
Subject(s): Indonesia | Tax administration | Tax reforms | Fiscal reforms | Investment

Author's Keyword(s): Indonesia | tax administration | fiscal adjustment
 
English
Publication Date: May 01, 2008
Format: Paper
Stock No: WPIEA2008129 Pages: 70
Price:
US$18.00 (Academic Rate:
US$18.00 )
 
 
Please address any questions about this title to publications@imf.org