05728oam 22011294 450 991095904830332120250426110104.0978661284082197814623941421462394140978145279146314527914659781451869880145186988697812828408291282840827(CKB)3170000000055001(EBL)1607838(SSID)ssj0000943281(PQKBManifestationID)11593670(PQKBTitleCode)TC0000943281(PQKBWorkID)10978108(PQKB)10148126(OCoLC)874176181(IMF)WPIEE2008129(MiAaPQ)EBC1607838(IMF)WPIEA2008129WPIEA2008129(EXLCZ)99317000000005500120020129d2008 uf 0engur|n|---|||||txtccrTax Administration Reform and Fiscal Adjustment : The Case of Indonesia (2001-07) /John Brondolo, Frank Bosch, Eric Le Borgne, Carlos Silvani1st ed.Washington, D.C. :International Monetary Fund,2008.1 online resource (72 p.)IMF Working PapersIMF working paper ;WP/08/129Description based upon print version of record.9781451914429 1451914423 Includes bibliographical references.Contents; Introduction; I. The Context for Tax Administration Reform in Indonesia; A. The Macro-Fiscal Situation; Tables; 1. Indonesia: Total Revenue Collections FY1993/94-FY1999/00; B. The Structure of the Tax System; 2. Level and Composition of Tax Revenue in Selected Asian and Pacific Countries; C. The State of Tax Administration; II. The Tax Administration Reform Strategy; A. Analytical Framework; B. Overview of the Reform Strategy; Figure; 1.The Tax Gap and Tax Administration Measures; III. The Short-Term Reforms; Box; 1. Foundation Statements for the DGT's Medium-Term PlanA. The Revenue Generation InitiativeB. The Large Taxpayer Initiative; C. The Electronic Payment Notification Initiative; IV. The Medium-Term Reforms; A. Extending the Initial Reforms; B. Broadening the Scope of Reforms; V. Impacts of the Reforms; A. Impact on Revenue; 3. Indonesia: Summary of Central Government Operations, 2000-2006; 4. Indonesia: VAT Revenue Projections Based on GDP Decomposition, 2000-2006; 5. Indonesia: Selected DGT Performance Indicators, 2002-2005; 6. Indonesia: Sources of the Fiscal Consolidation, 2001-2006; B. Impact on the Investment Climate7. Indonesia: Investment Climate Indicators, 2000-2007VI. The Unfinished Reform Agenda; A. Rolling Out the Pilot Tax Offices; B. Further Enhancing Institutional Capacity; C. Safeguarding Revenue; VII. Lessons and Conclusions; A. Key Success Factors; B. Major Impediments; C. Conclusions; Appendices; I. Analytical Framework: Tax Administration and the Tax Yield; II. VAT Revenue Projections; ReferencesTax 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.IMF Working Papers; Working Paper ;No. 2008/129Tax administration and procedureIndonesiaFiscal policyIndonesiaBusiness Taxes and SubsidiesimfFiscal consolidationimfFiscal PolicyimfFiscal policyimfMacroeconomicsimfPublic finance & taxationimfPublic FinanceimfRevenue administrationimfRevenueimfSpendings taximfTax administration and procedureimfTax administration core functionsimfTax collectionimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfValue-added taximfIndonesiaimfTax administration and procedureFiscal policyBusiness Taxes and SubsidiesFiscal consolidationFiscal PolicyFiscal policyMacroeconomicsPublic finance & taxationPublic FinanceRevenue administrationRevenueSpendings taxTax administration and procedureTax administration core functionsTax collectionTaxationTaxation, Subsidies, and Revenue: GeneralValue-added tax336.2Brondolo John1816489Bosch Frank1000755Le Borgne Eric1815609Silvani Carlos1816490DcWaIMFBOOK9910959048303321Tax Administration Reform and Fiscal Adjustment4372600UNINA