THE bureaucratic reforms announced by the ministry of finance almost 20 years ago appear to have failed to fully build a system of managing state finances that is clean and accountable. The same is true for a number of initiatives to improve the taxation system introduced by Finance Minister Sri Mulyani Indrwati after the revelations of the Gayus Tambunan tax mafia case 10 years ago.

This has been proved with another tax mafia scandal on an even