Desentralisasi fiskal dan mobilisasi penerimaan daerah Kabupaten/Kota : Simul…

Fiscal decentralization involves providing revenue adequacy on the part of regional government that includes sharing of central held tax and non-tax revenues. The present revenue sharing mechanism involves individual income tax and natural resources revenues. This paper argues for the sharing of other central held taxes, the corporate income tax and value added tax as both taxes are a direct re…