Tax Administration Reform and Fiscal Adjustment: The Case of Indonesia (2001-07)

72 Pages Posted: 1 Jul 2008

See all articles by Eric Le Borgne

Eric Le Borgne

International Monetary Fund (IMF)

John Brondolo

International Monetary Fund (IMF)

Frank Bosch

affiliation not provided to SSRN

Carlos Silvani

affiliation not provided to SSRN

Date Written: May 2008

Abstract

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.

Keywords: Working Paper, Indonesia, Tax administration, Tax reforms, Fiscal reforms, Investment

Suggested Citation

Le Borgne, Eric and Brondolo, John and Bosch, Frank and Silvani, Carlos, Tax Administration Reform and Fiscal Adjustment: The Case of Indonesia (2001-07) (May 2008). IMF Working Papers, Vol. , pp. 1-70, 2008. Available at SSRN: https://ssrn.com/abstract=1153748

Eric Le Borgne (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Washington, DC 20431
United States

John Brondolo

International Monetary Fund (IMF)

700 19th Street, N.W.
Washington, DC 20431
United States

Frank Bosch

affiliation not provided to SSRN

Carlos Silvani

affiliation not provided to SSRN

No Address Available

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