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

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Author Info

  • John Brondolo
  • Frank Bosch
  • Eric Le Borgne
  • Carlos Silvani
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    Abstract

    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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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=21884
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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 08/129.

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    Length: 70
    Date of creation: 01 May 2008
    Date of revision:
    Handle: RePEc:imf:imfwpa:08/129

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    Related research

    Keywords: Tax administration; Tax reforms; Fiscal reforms;

    This paper has been announced in the following NEP Reports:

    References

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    1. Stephen Marks, 2005. "Proposed changes to the value added tax: implications for tax revenue and price distortions," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 41(1), pages 81-95.
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    Cited by:
    1. Amir, Hidayat & Asafu-Adjaye, John & Ducpham, Tien, 2013. "The impact of the Indonesian income tax reform: A CGE analysis," Economic Modelling, Elsevier, vol. 31(C), pages 492-501.
    2. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405–417.

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