Tax Revenue Mobilization and Economic Resilience in Timor-Leste Evidence from Fiscal and Tax Policy Reforms
DOI:
https://doi.org/10.55927/ijems.v4i5.95Keywords:
Tax Reform, Tax Revenue Mobilization, Fiscal Resilience, Domestic Revenue, Timor-LesteAbstract
This study examines tax revenue mobilization strategies to strengthen fiscal and economic resilience in Timor-Leste amid persistent dependence on petroleum revenues. Its contribution lies in synthesizing transferable policy lessons from tax reforms in Timor-Leste, Indonesia, Vietnam, and Cambodia. Using a narrative literature review and comparative policy analysis, the study reviews 20 purposively selected academic publications and institutional reports. The analysis focuses on tax administration, institutional capacity, digital transformation, tax-base expansion, value-added tax reform, compliance, and governance. The findings show that sustainable domestic revenue mobilization requires coordinated administrative strengthening, digitalization, broader tax bases, improved taxpayer compliance, and institutional credibility. These findings support a gradual and capacity-based tax reform pathway to reduce petroleum dependence and strengthen Timor-Leste’s long-term fiscal resilience
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