Regional Economic Outlook : Western Hemisphere, April 2010, Paperback / softback Book

Regional Economic Outlook : Western Hemisphere, April 2010 Paperback / softback

Paperback / softback

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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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Available to Order - This title is available to order, with delivery expected within 2 weeks
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