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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...
Persistent link: https://www.econbiz.de/10005768964
discretionary changes in taxes and government spending primarily motivated by a desire to reduce the budget deficit and not by a …
Persistent link: https://www.econbiz.de/10009151218