Heij, G.

English

Many countries overhaul their tax systems from time to time. In the Asian region countries like Indonesia, China, Malaysia, the Philippines, Singapore, Vietnam and Thailand have all undergone drastic tax reforms in the last 20 years. The need to fill the government coffers, attract foreign investment and make the tax system more equitable are among the factors instigating these tax reforms. Leading politicians, key institutions, external advisers, lobby groups and parliamentarians are just a few of the actors initiating or setting the tax reform agenda and influencing the actual reform process. But who truly pulls the strings? And how does this process work in countries with non-democratic governments? Is it different from democratic countries? Moreover, many countries have received the invited and sometimes uninvited assistance of advisers of multi- and bilateral donor agencies. The role of these foreign actors is sometimes controversial and it remains unclear what their actual influence is in these reform processes. And how does their role relate to the idea that without ‘local ownership’ most reform projects are doomed to fail (Allott 1980; Walle 2005, pp.65-78). The initial tax law reform may look great on paper, but without local ownership who is going to implement and adhere to the new laws? What happens once foreign advisers have gone home? So who and what truly influences these tax reform processes? That is the key question of this study. The 1980s corporate and income tax reforms in Indonesia and Vietnam are analysed to find answers to this question. The basis for the analysis is fiscal sociological theory

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   University of GroningenWho pulled the strings?Heij, G.IMPORTANT NOTE: You are advised to consult the publisher's version (publisher's PDF) if you wish to cite fromit. Please check the document version below.Document VersionPublisher's PDF, also known as Version of recordPublication date:2007Link to publication in University of Groningen/UMCG research databaseCitation for published version (APA):Heij, G. (2007). Who pulled the strings? a comparative study of Indonesian and Vietnamese tax reform.[s.n.].CopyrightOther than for strictly personal use, it is not permitted to download or to forward/distribute the text or part of it without the consent of theauthor(s) and/or copyright holder(s), unless the work is under an open content license (like Creative Commons).The publication may also be distributed here under the terms of Article 25fa of the Dutch Copyright Act, indicated by the “Taverne” license.More information can be found on the University of Groningen website: https://www.rug.nl/library/open-access/self-archiving-pure/taverne-amendment.Take-down policyIf you believe that this document breaches copyright please contact us providing details, and we will remove access to the work immediatelyand investigate your claim.Downloaded from the University of Groningen/UMCG research database (Pure): http://www.rug.nl/research/portal. For technical reasons thenumber of authors shown on this cover page is limited to 10 maximum.Download date: 03-06-2022_____________ Page 3 of 161  Acknowledgements  During my initial tax law study two university lecturers made a lasting impression. Mr. A. Nooteboom who taught international tax law with a passion and enthusiasm that awakened my interest in international tax law and John Griffiths who opened my eyes to the limitations of law with his lectures in sociology of law. Both heavily influenced my academic interests since graduating in 1990.  And it is no surprise that John Griffiths became my thesis supervisor. I thank him for patiently guiding and supervising me through this difficult process.  Seventeen years ago I met Mukul Asher at the University of Singapore. His generosity of heart and academic mind are an inspiration. I have benefited immensely from his knowledge of Southeast Asia and in particular his knowledge of fiscal policy in the region. I am forever in his debt.   During my years of study and research that led to this thesis I have met many generous people. I am very grateful for their advice, comments, critiques, suggestions, questions, discussions and their sharing of information. They include George Adijondro, Els Barends, Carole Beaulieu, Mark Beeson, Melanie Beresford, Halka Beseda, Del Blakeway, Ian Chalmers, Richard Ecleston, Rob Finlayson, Adam Fforde, John Gillespie, Jonathan Haughton, Mai Hoang Pham, Kanishka Jayasuriya, Lloyd Kenward,  Carl-Bernd Kaehlig, Ben Kerkvliet,  Tim Lindsey, Usmanto Njo, Pip Nicholson, Owen Podger, Avi Rehill, Una Rehill, Garry Rhodan, Sally Sargeson, Phillip Shah, Adam Schwarz, Chau Thi Nguyet Le, Roman Tomasic, Carol Warren, Jim Warren, Heleen Weyers, Heinrich Winter, Jeffrey Winters,  all those interviewed for this thesis, my colleagues at TAMF  and my students in Asian Comparative Tax Law at Melbourne University.  I thank the staff of the then Indonesian accounting firm, Touche Ross Darmawan & Co, where I did my traineeship.  My subsequent research was conducted during my years as a research fellow at the Asia Research Centre at Murdoch University in Western Australia.  I thank the Centre and their staff for their support. The same applies to the staff at the International Bureau of Fiscal Documentation in Amsterdam who patiently guided me through the myriad of available information, particularly, Anna Bardadin and the late Mr. K.S. Jap, who provided great advice and guidance.  I would like to thank the members of the reading committee, Irene Burgers, John Campbell and Mukul Asher for their constructive feedback and proposed improvements.   Finally I would like to thank my dearest friend, Sytske Buwalda. She believed in me and in my work when I didn’t and without her generous support I would not have completed this thesis.  _____________ Page 4 of 161            For Tineke de Knijff  

Who pulled the strings?:a comparative study of Indonesian and Vietnamese tax reform

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Who pulled the strings?:a comparative study of Indonesian and Vietnamese tax reform

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