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Tax Administration Reform and Fiscal Adjustment

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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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    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; tax collections; tax revenue; tax system; revenue collection; fiscal adjustment; tax administration reforms; tax agency; tax offices; tax administration reform; tax collection; tax officers; tax compliance; taxpayer services; large taxpayers; tax policy; sales tax; tax payments; vat revenue; tax returns; taxpayer office; tax arrears; tax return; taxation; tax administration measures; tax liability; tax reform; tax authorities; tax agencies; personal income tax; tax revenues; tax changes; tax payment; tax liabilities; amount of tax; public debt; tax simplification; tax administrations; tax bases; corporate income tax; fiscal sustainability; property tax; fiscal situation; fiscal objectives; individual income tax; fiscal consolidation; property taxes; income taxpayers; tax refunds; consumption taxes; total tax revenue; total tax collection; fiscal balance; income taxes; tax elasticity; excise taxes; trade taxes; excise tax; international trade taxes; tax office; tax evasion; internal revenue; vat rate; national tax administration; consumption tax; tax policy reform; tax receipts; tax legislation; tax assessment; fiscal affairs department; luxury taxes; tax return preparers; tax journal; national taxes; fiscal vulnerability; fiscal position; fiscal economists; taxes property; national tax journal; delinquent taxes; fiscal policies; fiscal adjustment effort; tax base; tax burdens; tax officials; uniform tax; tax incentives; tax assessments; tax audit; tax regulations; vat compliance; revenue elasticity; higher tax liabilities; fiscal affairs; tax obligations; tax sanctions; tariff rates; tax burden; tax potential; fiscal stimulus; government deficit; percent tax rate; international tax; expansionary fiscal; income tax revenues; personal income tax revenues; increase tax collection; tax registration; tax area; regional tax; expansionary fiscal policies; taxable activities; tax audits;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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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. 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.
    2. 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.

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