Local government taxation: An analysis of administrative cost inefficiency

Business & Economics

• Cost Inefficiency 99%
• Administrative Costs 90%
• Local Government 83%
• Taxation 61%
• Tax Administration 31%
• Inefficiency 30%
• Stochastic Cost Frontier 18%
• Fiscal Transfers 17%
• Frontier Models 16%
• Local Taxes 15%
• Revenue 12%
• Average Cost 12%
• Central Government 12%
• Indonesia 9%
• Monitoring 8%
• Tax 7%

Earth & Environmental Sciences

• taxation 96%
• local government 73%
• tax 39%
• cost 37%
• analysis 19%
• cost increase 16%
• central government 15%
• monitoring 6%

Social Sciences

• administrative costs 100%
• costs 23%
• local tax 14%
• taxes 10%
• revenue 9%
• taxes 9%
• Indonesia 8%
• monitoring 7%