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Intergovernmental fiscal relations in Indonesia: issues and reform options

Author

Listed:
  • Anwar Shah
  • Zia Qureshi
  • Amaresh Bagchi
  • Brian Binder
  • Heng-fu Zou

Abstract

The paper describes and assesses intergovernmental fiscal relations in Indonesia and outlines options for reform. The discussion encompasses issues in all major aspects of fiscal relations between the national and subnational governments: expenditure assignment; tax assignment; intergovernmental transfers; reform of subnational taxes and user charges; subnational government borrowing; the framework for planning, budgeting and implementation; and development of subnational government institutional capacities. The focus is on systemic issues of reform. The paper's objective is to present an analytical framework to guide the reform of the intergovernmental fiscal system, and, using that framework, sketch out a broad agenda for fiscal decentralization and development of subnational government financial and institutional capacities. The paper does not seek to develop detailed recommendations for decentralization for individual sectors or public services.

Suggested Citation

  • Anwar Shah & Zia Qureshi & Amaresh Bagchi & Brian Binder & Heng-fu Zou, 1994. "Intergovernmental fiscal relations in Indonesia: issues and reform options," CEMA Working Papers 474, China Economics and Management Academy, Central University of Finance and Economics.
  • Handle: RePEc:cuf:wpaper:474
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    Citations

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    Cited by:

    1. Brosio, Giorgio & Jiménez, Juan Pablo, 2012. "The intergovernmental allocation of revenue from natural resources: finding a balance between centripetal and centrifugal pressure," Copublicaciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2031, May.
    2. World Bank, 2003. "Decentralizing Indonesia : A Regional Public Expenditure Review Overview Report," World Bank Other Operational Studies 14632, The World Bank.
    3. Ter-Minassian, Teresa & Jiménez, Juan Pablo, 2012. "Macroeconomic challenges of fiscal decentralization," Copublicaciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2032, May.
    4. Smoke, Paul & Lewis, Blane D., 1996. "Fiscal decentralization in Indonesia: A new approach to an old idea," World Development, Elsevier, vol. 24(8), pages 1281-1299, August.
    5. Ludovick Leon Shirima, "undated". "Fiscal Equalization Formula Design for the Republic of Rwanda," EcoMod2006 272100083, EcoMod.
    6. Bird, Richard M. & Smart, Michael, 2002. "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries," World Development, Elsevier, vol. 30(6), pages 899-912, June.
    7. Christopher Silver & Iwan Azis & Larry Schroeder, 2001. "Intergovernmental Transfers And Decentralisation In Indonesia," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 37(3), pages 345-362.
    8. David Wildasin, 1996. "Introduction: Fiscal Aspects of Evolving Federations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(2), pages 121-135, May.
    9. Kodrat Wibowo & Astia Dendi & Zulhanif, 2011. "Is a Specific Grant Really ”Specific”?: Case of Indonesian Provinces, 2003 – 2010," Working Papers in Economics and Development Studies (WoPEDS) 201109, Department of Economics, Padjadjaran University, revised Sep 2011.
    10. Lamberte, Mario B. & Manasan, Rosario G. & Llanto, Gilberto M. & Laya, Jaime C. & Avila, Antonio, 1996. "Local Government Units` Access to the Private Capital Markets," Discussion Papers DP 1996-06, Philippine Institute for Development Studies.
    11. Kodrat Wibowo & Bagdja Muljarijadi & Rullan Rinaldi, 2011. "Allocation Mechanism Of Equalization Fund In Indonesia: Current Condition And Alternative Proposals Of Specific Grant In Sub National Level," Working Papers in Economics and Development Studies (WoPEDS) 201108, Department of Economics, Padjadjaran University, revised Sep 2011.
    12. -, 2012. "Decentralization and reform in Latin America: improving intergovernmental relations," Copublicaciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2028 edited by Edward Elgar, May.
    13. Serdar Yilmaz & Varsha Venugopal, 2011. "Obstacles to Decentralization in Ethiopia: Political Controls versus Discretion and Accountability," Chapters,in: Decentralization in Developing Countries, chapter 13 Edward Elgar Publishing.
    14. Jun Ma, 1997. "Intergovernmental fiscal transfer in nine countries : lessons for developingcountries," Policy Research Working Paper Series 1822, The World Bank.
    15. Blane Lewis, 2001. "The New Indonesian Equalisation Transfer," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 37(3), pages 325-343.
    16. Goldschmit, Ariela & Cetrángolo, Oscar, 2012. "Fiscal decentralization: increasing social cohesion among widely disparate territorial units," Copublicaciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2029, May.
    17. Jan Werner, 2008. "Fiskaldezentralisierung - Optionen und Handlungsfelder für die künftige deutsche Entwicklungspolitik und insbesondere die Arbeit der GTZ," Working Papers 04-2008, Institute of Local Public Finance.
    18. Gómez Sabaini, Juan Carlos & Jiménez, Juan Pablo, 2012. "The financing of subnational governments," Copublicaciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2030, May.
    19. World Bank, 2011. "Sudan - Public Expenditure Tracking Survey (PETS) : Case Study of the Health Sector," World Bank Other Operational Studies 12265, The World Bank.

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