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...
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INFORMATION
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1994/10/31
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Publication
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WDP239
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1
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1
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2010/07/01
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Intergovernmental fiscal relations in Indonesia : issues and reform options
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Public Services
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