The devolution of the land and building tax in Indonesia

Beschreibung

Indonesia has decentralised the responsibility for the land and building tax to cities and districts. But has the reform led to improved tax collection? The present study explores whether decentralisation leads to a better use of the potential of this revenue source.
Indonesia has decentralised the responsibility for the land and building tax to cities and districts. But has the reform led to improved tax collection? The present study explores whether decentralisation leads to a better use of the potential of this revenue source.

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Christian von Haldenwang

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Dezentralisierung Grundsteuer Indonesien Kommunen Steuern

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