000			01712naa a2200169uu 4500
001			5062017070910
003			OSt
005			20190211160022.0
008			050620s2005 xx ||||gr |0|| 0 eng d
100	1		_aKELLY, Roy _921400
245	1	0	_aProperty tax reform in Indonesia : _bemerging challenges from descentralisation
260			_aHong Kong : _bUniversity of Hong Kong, _cJune 2004
520	3		_aIndonesia 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	0	8	_tThe Asia Pacific Journal of Public Administration _g26, 1, p. 71-90 _dHong Kong : University of Hong Kong, June 2004 _xISSN 0254-8272 _w
942			_cS
998			_a20050620 _b1707^b _cTiago
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c13302 _d13302
041			_aeng