Author: John Brondolo
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 70
Book Description
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.
Tax Administration Reform and Fiscal Adjustment:The Case of Indonesia(2001-07)
Author: Eric Le Borgne
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781451869880
Category :
Languages : en
Pages : 70
Book Description
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.
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781451869880
Category :
Languages : en
Pages : 70
Book Description
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.
Tax Administration Reform and Fiscal Adjustment
Author: John Brondolo
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 70
Book Description
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.
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 70
Book Description
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.
IMF Working Papers
Author: Eric Le Borgne
Publisher:
ISBN:
Category : Electronic books
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Electronic books
Languages : en
Pages :
Book Description
Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Designing a Tax Administration Reform Strategy
Author: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
Book Description
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
Book Description
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Macroeconomic Policies in Indonesia
Author: Anwar Nasution
Publisher: Routledge
ISBN: 1317631803
Category : Business & Economics
Languages : en
Pages : 492
Book Description
This book gives insight on the dynamics and route of economic policies that have been taken and implemented since the point of institutional reforms in 1998 that were triggered from the context of the financial crisis in 1997/1998. The condition brought a different paradigm on the landscape of economic and development policies, especially in the case of the monetary and financial structure, the international trade sector, the manufacturing sector, the taxes administration policy and the evolved context of decentralization and development of public sector policies in general. Given state of current economic development, this book offers suggestions to address economic issues that require improvements. This book is unique as: 1) it is about Indonesia, a country mostly affected by 1997/1998 financial crisis, which also lead to a change in regime; 2) it covers a broad range of thematic topics on sectors development and institutional changes from major policies that have been taken; and 3) it posits both existing and future challenges on monetary and financial sectors, trade, manufacturing and competitiveness, as well as on development of decentralization policies.
Publisher: Routledge
ISBN: 1317631803
Category : Business & Economics
Languages : en
Pages : 492
Book Description
This book gives insight on the dynamics and route of economic policies that have been taken and implemented since the point of institutional reforms in 1998 that were triggered from the context of the financial crisis in 1997/1998. The condition brought a different paradigm on the landscape of economic and development policies, especially in the case of the monetary and financial structure, the international trade sector, the manufacturing sector, the taxes administration policy and the evolved context of decentralization and development of public sector policies in general. Given state of current economic development, this book offers suggestions to address economic issues that require improvements. This book is unique as: 1) it is about Indonesia, a country mostly affected by 1997/1998 financial crisis, which also lead to a change in regime; 2) it covers a broad range of thematic topics on sectors development and institutional changes from major policies that have been taken; and 3) it posits both existing and future challenges on monetary and financial sectors, trade, manufacturing and competitiveness, as well as on development of decentralization policies.
Fiscal Policy and Long-Term Growth
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344658
Category : Business & Economics
Languages : en
Pages : 257
Book Description
This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
Publisher: International Monetary Fund
ISBN: 1498344658
Category : Business & Economics
Languages : en
Pages : 257
Book Description
This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
TAX REFORM AND INFLATIONARY EPISODE
Author: Chan Sok Gee
Publisher: IIUM PRESS
ISBN: 9674912002
Category : Business & Economics
Languages : en
Pages : 130
Book Description
The COVID-19 pandemic crisis lead to higher borrowings and fiscal deficits. To overcome the situation, new tax policies or tax reform are vital as one of the fiscal policy objectives is to reduce the budget deficits. Nevertheless, tax reforms are likely to affect the cost of production, which results in inflation, leading to the change in consumption pattern in the economy. This situation will therefore, worsen the current economic situation. Thus, this book in a nutshell, looks into the role of tax reform in influencing the societal well-being from the perspective of inflationary episode. This book used Malaysia as a case study in investigating the tax reform and inflationary episode given the relatively recent tax reform that had taken place in 2015 with the introduction of Goods and Services Tax (GST) and its subsequent abolishment in 2018. when the elected Pakatan Harapan government reverted to the Sales and Services Tax (SST) or known as SST 2.0. Hence, it is vital for the people to understand the role of tax reform in affecting the inflationary episode in Malaysia so that everyone can contribute towards minimizing its adverse impacts.
Publisher: IIUM PRESS
ISBN: 9674912002
Category : Business & Economics
Languages : en
Pages : 130
Book Description
The COVID-19 pandemic crisis lead to higher borrowings and fiscal deficits. To overcome the situation, new tax policies or tax reform are vital as one of the fiscal policy objectives is to reduce the budget deficits. Nevertheless, tax reforms are likely to affect the cost of production, which results in inflation, leading to the change in consumption pattern in the economy. This situation will therefore, worsen the current economic situation. Thus, this book in a nutshell, looks into the role of tax reform in influencing the societal well-being from the perspective of inflationary episode. This book used Malaysia as a case study in investigating the tax reform and inflationary episode given the relatively recent tax reform that had taken place in 2015 with the introduction of Goods and Services Tax (GST) and its subsequent abolishment in 2018. when the elected Pakatan Harapan government reverted to the Sales and Services Tax (SST) or known as SST 2.0. Hence, it is vital for the people to understand the role of tax reform in affecting the inflationary episode in Malaysia so that everyone can contribute towards minimizing its adverse impacts.
International Tax Administration
Author: Jonathan Mendel
Publisher: CCH Australia Limited
ISBN: 1921701293
Category : Business & Economics
Languages : en
Pages : 321
Book Description
"The biennial tax administration conference held by ATAX ... ninth conference was held in Sydney in April 2010 ... . This edited volume of papers from the conference is organized into the three key themes of the conference ..."--Back cover.
Publisher: CCH Australia Limited
ISBN: 1921701293
Category : Business & Economics
Languages : en
Pages : 321
Book Description
"The biennial tax administration conference held by ATAX ... ninth conference was held in Sydney in April 2010 ... . This edited volume of papers from the conference is organized into the three key themes of the conference ..."--Back cover.
Proceedings of IAC-MEM 2016
Author: collective of authors
Publisher: Czech Institute of Academic Education z.s.
ISBN: 8090579183
Category : Business & Economics
Languages : en
Pages : 246
Book Description
International Academic Conference on Management, Economics and Marketing in Budapest, Hungary 2016 (IAC-MEM 2016), Friday - Saturday, April 15 - 16, 2016
Publisher: Czech Institute of Academic Education z.s.
ISBN: 8090579183
Category : Business & Economics
Languages : en
Pages : 246
Book Description
International Academic Conference on Management, Economics and Marketing in Budapest, Hungary 2016 (IAC-MEM 2016), Friday - Saturday, April 15 - 16, 2016