Local Taxation in Indonesia
Opportunities for Reform
Bibliographic Data
| ID | 8416792 |
|---|---|
| Authors | Nick Devas (University of Birmingham, corresponding author) |
| Year | 1988 |
| Volume | 24 |
| Issue | 2 |
| Pages | 58-85 |
| Publication date | 1988-08-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Bulletin of Indonesian Economic Studies (JOURNAL) |
| Journal identifiers | ISSN: 0007-4918 • E-ISSN: 1472-7234 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/00074918812331335389 |
| OpenAlex | W2156489316 |
| Language | EN |
| Citations received | 3 |
The Indonesian Government has recently completed a major reform of national taxation; an obvious follow-up is the reform of local taxation. Provinces and kabupaten/kotamadya levy a wide range of local taxes, but with the exception of provincial taxes on motor vehicles, these are mostly small, inelastic and costly to collect. In addition, many have undesirable equity and efficiency implications. This paper analyses the present range of local taxes in terms of a set of criteria, and discusses such issues as local fiscal performance, the effect of multiple taxes, and taxation versus charging. The paper concludes with a review of the options for reform aimed not only at simplifying and improving local taxation, but also at reducing local government's dependence on central government grants
Business · Central government · Economic policy · Economics · Equity (law) · Government (linguistics) · Indonesian · Indonesian government · Local government · Political science · Public economics · Tax reform · Economic Growth and Fiscal Policies · Local Government Finance and Decentralization · Public Administration · Taxation and Compliance Studies
| Unique citing works | 3 |
|---|---|
| Citations per year | 0.09 |
| Citation span | 1993 - 2000 (8) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |