Property tax reform in Indonesia : (Record no. 13302)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01712naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5062017070910 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160022.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 050620s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | KELLY, Roy |
| 9 (RLIN) | 21400 |
| 245 10 - TITLE STATEMENT | |
| Title | Property tax reform in Indonesia : |
| Remainder of title | emerging challenges from descentralisation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Hong Kong : |
| Name of publisher, distributor, etc. | University of Hong Kong, |
| Date of publication, distribution, etc. | June 2004 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Indonesia is in the midst of an exciting decentralisation reform. Expenditure and revenue responsibilities have been rationalised, granting Dati II local governments responsibility for virtually all public services. Altough devolved revenues have initially funded the newly devolved local responsibilities, there is increased concern that additional local revenues may be needed to further sustain the decentralisation process. One possibility would be to restructure the property tax form a pure "shared tax" to a more "local oriented tax". This would involve granting local tax rate discretion to promote autonomy and accountability, allocating property tax revenues entirely to local governments based on property location to promote ownership of the property tax, and adjusting the relative co-administrative responsabilities between central and local governments. All three required changes could be implemented immediately, while retaining the benefits of the current legal and institutional shared tax structure pending a more thorough review of the broader renewe allocation decisions. |
| 773 08 - HOST ITEM ENTRY | |
| Title | The Asia Pacific Journal of Public Administration |
| Related parts | 26, 1, p. 71-90 |
| Place, publisher, and date of publication | Hong Kong : University of Hong Kong, June 2004 |
| International Standard Serial Number | ISSN 0254-8272 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20050620 |
| Operator's initials, OID (RLIN) | 1707^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
No items available.
