Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity
The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2018-01-01
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| Series: | E3S Web of Conferences |
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| Online Access: | https://doi.org/10.1051/e3sconf/20187310022 |