Intergovernmental fiscal relations in Indonesia: issues and reform options

Anwar Shah, Zia Qureshi, Amaresh Bagchi, Brian Binder and Heng-Fu Zou ()

No 474, CEMA Working Papers from China Economics and Management Academy, Central University of Finance and Economics

Abstract: The paper describes and assesses intergovernmental fiscal relations in Indonesia and outlines options for reform. The discussion encompasses issues in all major aspects of fiscal relations between the national and subnational governments: expenditure assignment; tax assignment; intergovernmental transfers; reform of subnational taxes and user charges; subnational government borrowing; the framework for planning, budgeting and implementation; and development of subnational government institutional capacities. The focus is on systemic issues of reform. The paper's objective is to present an analytical framework to guide the reform of the intergovernmental fiscal system, and, using that framework, sketch out a broad agenda for fiscal decentralization and development of subnational government financial and institutional capacities. The paper does not seek to develop detailed recommendations for decentralization for individual sectors or public services.

Pages: 318 pages
Date: 1994-10-31
References: View complete reference list from CitEc
Citations: View citations in EconPapers (29)

Published as World Bank Discussion Papers No.239

Downloads: (external link)
http://down.aefweb.net/WorkingPapers/w474.pdf (application/pdf)
http://www-wds.worldbank.org/external/default/WDSC ... d/PDF/multi_page.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cuf:wpaper:474

Access Statistics for this paper

More papers in CEMA Working Papers from China Economics and Management Academy, Central University of Finance and Economics Contact information at EDIRC.
Bibliographic data for series maintained by Qiang Gao ().