Tax Administration Reform And Fiscal Adjustment
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Tax Administration Reform And Fiscal Adjustment The Case Of Indonesia 2001 07
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Author : Eric Le Borgne
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 2008-05-01
Tax Administration Reform And Fiscal Adjustment The Case Of Indonesia 2001 07 written by Eric Le Borgne and has been published by INTERNATIONAL MONETARY FUND this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-05-01 with categories.
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
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Author : John Brondolo
language : en
Publisher:
Release Date : 2008
Tax Administration Reform And Fiscal Adjustment written by John Brondolo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Fiscal policy categories.
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.
Lessons Of Tax Reform
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Author :
language : en
Publisher: World Bank Publications
Release Date : 1991-01-01
Lessons Of Tax Reform written by and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-01-01 with Business & Economics categories.
Governance Taxes And Tax Reform In Latin America
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Author : Victor Lledo
language : en
Publisher:
Release Date : 2004
Governance Taxes And Tax Reform In Latin America written by Victor Lledo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Taxation categories.
Available on online version.
Designing A Tax Administration Reform Strategy
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Author : Ms.Katherine Baer
language : en
Publisher: International Monetary Fund
Release Date : 1997-03-01
Designing A Tax Administration Reform Strategy written by Ms.Katherine Baer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-03-01 with Business & Economics categories.
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.
Fiscal Adjustment For Stability And Growth
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Author : Mr.James Daniel
language : en
Publisher: International Monetary Fund
Release Date : 2006-08-17
Fiscal Adjustment For Stability And Growth written by Mr.James Daniel and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-08-17 with Business & Economics categories.
The pamphlet (which updates the 1995 Guidelines for Fiscal Adjustment) presents the IMF’s approach to fiscal adjustment, and focuses on the role that sound government finances play in promoting macroeconomic stability and growth. Structured around five practical questions—when to adjust, how to assess the fiscal position, what makes for successful adjustment, how to carry out adjustment, and which institutions can help—it covers topics such as tax policies, debt sustainability, fiscal responsibility laws, and transparency.
Tax Reforms Toward Fiscal Consolidation
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Author : Norio Usui
language : en
Publisher: Asian Development Bank
Release Date : 2011-09-01
Tax Reforms Toward Fiscal Consolidation written by Norio Usui and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-09-01 with Law categories.
This policy note assesses tax administration measures and tax rate adjustments, two options for the Philippines' fiscal consolidation in terms of their efficiency for revenue mobilization and impacts on tax equity. Its key findings are: 1) a policy mix of a higher value-added tax and a lower corporate income tax will make the overall tax system more regressive, even if its impact on tax revenue is neutral; 2) the country's tax productivity is much lower than those of its peers in the region, which signals the presence of significant tax loopholes and weak tax administration; and, 3) there is ample room to increase excise taxes on tobacco, alcoholic products, and gasoline, without ruining the equity of the tax system. These suggest that tax administration remains a key focus of efforts for the new administration.
Improving Tax Administration In Developing Countries
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Author : Richard Miller Bird
language : en
Publisher: International Monetary Fund
Release Date : 1992-09-15
Improving Tax Administration In Developing Countries written by Richard Miller Bird and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-09-15 with Business & Economics categories.
"Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover.
Fiscal Management In Adjustment Lending
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Author : Jayati Datta Mitra
language : en
Publisher: World Bank Publications
Release Date : 1997-01-01
Fiscal Management In Adjustment Lending written by Jayati Datta Mitra and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-01-01 with Business & Economics categories.
This study analyzes the World Bank's experience with fiscal management in 250 adjustment operations in 86 countries. It examines the fiscal records in a sample of 26 countries grouped by region, portfolio characteristics, and economic traits. The study confirms that fiscal deficit reduction is associated with improved external balances and economic growth and that it takes sustained, long-term effort, and continual vigilance against reversals. Fiscal mismanagement, not exogenous shocks, was the principal cause of persistent budget deficits. The study offers the following recommendations for the Bank and its borrowers:1) Estimate the level of the sustainable deficit and provide guidelines for achieving it in Bank economic and sector work and adjustment lending. 2) Improve sequencing of tax reform. 3) Consider explicitly the role of the state and the appropriate mix of public/private provision of services in recommending public expenditure reform. 4) Include poverty alleviation and equity objectives in public expenditure reform. 5) Build adequate monitoring and performance indicators for both tax and expenditure reforms. 6) Enhance Bank-Fund coordination, in support of the Fund's lead role in giving fiscal advice, by strengthening the Bank's ability to analyze taxes and expenditures.
Tax Reform In Developing Countries
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Author : Malcolm Gillis
language : en
Publisher: Duke University Press
Release Date : 1989
Tax Reform In Developing Countries written by Malcolm Gillis and has been published by Duke University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Business & Economics categories.
This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.