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150128 ||| eng |
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|a 9781451869880
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| 100 |
1 |
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|a Brondolo, John
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| 245 |
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|a Tax Administration Reform and Fiscal Adjustment
|b The Case of Indonesia (2001-07)
|c John Brondolo, Frank Bosch, Eric Le Borgne, Carlos Silvani
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2008
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| 300 |
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|a 70 pages
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| 651 |
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4 |
|a Indonesia
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| 653 |
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|a Revenue administration
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Tax collection
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| 653 |
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|a Fiscal Policy
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| 653 |
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|a Fiscal consolidation
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| 653 |
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|a Fiscal policy
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Taxation
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| 653 |
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|a Value-added tax
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| 653 |
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|a Public Finance
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| 653 |
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|a Spendings tax
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| 653 |
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|a Revenue
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| 653 |
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|a Tax administration core functions
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| 700 |
1 |
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|a Bosch, Frank
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| 700 |
1 |
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|a Le Borgne, Eric
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| 700 |
1 |
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|a Silvani, Carlos
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781451869880.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/2008/129/001.2008.issue-129-en.xml?cid=21884-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a 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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