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Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and … potential is limited. Upgrading tax administration has made substantial progress in Indonesia since 2002, although there is … exploration and development risk than heretofore, which Indonesia, with its improved access to international financial markets and …
Persistent link: https://www.econbiz.de/10011276900
Tax collection is vital to maintain fiscal sustainability. According to a World Bank report, developing economies average 15% of Gross Domestic Product (GDP) in tax collections which is lower than that in advanced economies i.e. 40%. This inability of the developing economies recognizes weak...
Persistent link: https://www.econbiz.de/10013230635
The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation...
Persistent link: https://www.econbiz.de/10012828861
' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and …
Persistent link: https://www.econbiz.de/10014434977
This policy brief is aimed at the decision-makers in the Ministry of Finance of Indonesia which seeks the best policy …
Persistent link: https://www.econbiz.de/10014259804
As the initial global initiatives of the G20/OECD BEPS program, comprising 15 Actions and associated recommendations, are in now place, it is essential to understand how each country, particularly at a domestic level, has responded and implemented this cohesive approach. This chapter aims to...
Persistent link: https://www.econbiz.de/10012893543
In the September 2017 B.C. Budget Update, the government announced that MSP premiums would be eliminated within four years, with advice from a task force of experts on how best to replace the foregone MSP premium revenue. The MSP Task Force was formed in November 2017 and asked to report by...
Persistent link: https://www.econbiz.de/10013251318
The Covid-19 crisis has exacerbated the already deteriorating fiscal situation in South Africa. The current consolidation strategy, based on spending cuts and reprioritisation of spending items, has reached its limits and is insufficient to stabilise the debt ratio in the medium term and fund...
Persistent link: https://www.econbiz.de/10013523842
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