Local taxation in Indonesia opportunities for reform

The author analyses the present range of local taxes in terms of a set of criteria, and discusses such issues as local fiscal performance, multiple taxes etc. He concludes with a review of the options for reform aimed not only at simplifying and improving local taxation, but also at reducing local g...

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Bibliographische Detailangaben
Veröffentlicht in:Bulletin of Indonesian economic studies
1. Verfasser: Devas, Nick (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 1988
Schlagworte:
1979-1984 > Kommunale Einnahmen > Gemeindesteuer > Steuerreform > Indonesien > Gemeindeverwaltung > Gliedstaat > Steuerpolitik > Steuer > Finanzpolitik > Kommunale Regierung/Verwaltung > Aufsatz in Zeitschrift
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Zusammenfassung:The author analyses the present range of local taxes in terms of a set of criteria, and discusses such issues as local fiscal performance, multiple taxes etc. He concludes with a review of the options for reform aimed not only at simplifying and improving local taxation, but also at reducing local governments dependence on central government grants. (DÜI-Sen)
Beschreibung:7 Tab., Lit. S. 84-85
ISSN:0007-4918