LEADER 05529oam 22010454 450 001 9910818150803321 005 20240402050112.0 010 $a1-4623-9414-0 010 $a1-4527-9146-5 010 $a1-4518-6988-6 010 $a9786612840821 010 $a1-282-84082-7 035 $a(CKB)3170000000055001 035 $a(EBL)1607838 035 $a(SSID)ssj0000943281 035 $a(PQKBManifestationID)11593670 035 $a(PQKBTitleCode)TC0000943281 035 $a(PQKBWorkID)10978108 035 $a(PQKB)10148126 035 $a(OCoLC)874176181 035 $a(IMF)WPIEE2008129 035 $a(MiAaPQ)EBC1607838 035 $a(EXLCZ)993170000000055001 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aTax Administration Reform and Fiscal Adjustment : $eThe Case of Indonesia (2001-07) /$fJohn Brondolo, Frank Bosch, Eric Le Borgne, Carlos Silvani 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 215 $a1 online resource (72 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/129 300 $aDescription based upon print version of record. 311 $a1-4519-1442-3 320 $aIncludes bibliographical references. 327 $aContents; 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 Plan 327 $aA. 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 Climate 327 $a7. 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; References 330 3 $aTax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax administration improvements had a strong positive impact on the tax yield and a positive effect on the investment climate. Lessons are presented for designing tax administration reforms within the context of a fiscal adjustment program and reform priorities are identified for Indonesia's ongoing efforts to strengthen tax administration. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/129 606 $aTax administration and procedure$zIndonesia 606 $aFiscal policy$zIndonesia 606 $aMacroeconomics$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aFiscal Policy$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aPublic finance & taxation$2imf 606 $aTax administration core functions$2imf 606 $aRevenue administration$2imf 606 $aTax collection$2imf 606 $aFiscal consolidation$2imf 606 $aValue-added tax$2imf 606 $aTax administration and procedure$2imf 606 $aRevenue$2imf 606 $aFiscal policy$2imf 606 $aSpendings tax$2imf 607 $aIndonesia$2imf 615 0$aTax administration and procedure 615 0$aFiscal policy 615 7$aMacroeconomics 615 7$aPublic Finance 615 7$aTaxation 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aFiscal Policy 615 7$aBusiness Taxes and Subsidies 615 7$aPublic finance & taxation 615 7$aTax administration core functions 615 7$aRevenue administration 615 7$aTax collection 615 7$aFiscal consolidation 615 7$aValue-added tax 615 7$aTax administration and procedure 615 7$aRevenue 615 7$aFiscal policy 615 7$aSpendings tax 676 $a336.2 700 $aBrondolo$b John$01609995 701 $aBosch$b Frank$01000755 701 $aLe Borgne$b Eric$01606018 701 $aSilvani$b Carlos$01609996 801 0$bDcWaIMF 906 $aBOOK 912 $a9910818150803321 996 $aTax Administration Reform and Fiscal Adjustment$93937527 997 $aUNINA