A Systematic Literature Review on Tax Amnesty in 9 Asian Countries
Tax amnesty as a part of a fiscal policy has been implemented by either the developed countries and the developing countries as it maximizes the revenue from the unpaid taxes. Nine countries in Asia had implemented tax amnesty: Bangladesh, India, Indonesia, Kazakhstan, Malaysia, Pakistan, Philippine...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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EconJournals
2017-06-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://econjournals.com/index.php/ijefi/article/view/4358 |
| _version_ | 1797911820639404032 |
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| author | Muhammad Alishahdani Ibrahim Rita Myrna Ira Irawati J. B. Kristiadi |
| author_facet | Muhammad Alishahdani Ibrahim Rita Myrna Ira Irawati J. B. Kristiadi |
| author_sort | Muhammad Alishahdani Ibrahim |
| collection | DOAJ |
| description | Tax amnesty as a part of a fiscal policy has been implemented by either the developed countries and the developing countries as it maximizes the revenue from the unpaid taxes. Nine countries in Asia had implemented tax amnesty: Bangladesh, India, Indonesia, Kazakhstan, Malaysia, Pakistan, Philippines, Sri Lanka, and Thailand. The study aims to examine the implementation of tax amnesty in 9 Asian countries. The data was collected from a literature survey on the scholarly journals and online articles that discuss the implementation of the tax amnesty in each country. The study shows that to have an effective tax amnesty effect, the government should avoid the long-term duration and too frequent tax amnesty program as it would have a detrimental effect on the taxpayer behavior.
Keywords: Tax amnesty, implementation, literature review, Asia
JEL Classifications: H20, H27, H30, H71
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| first_indexed | 2024-04-10T11:47:49Z |
| format | Article |
| id | doaj.art-f157118c7e044afaa44e3b9bfdbb20f1 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T11:47:49Z |
| publishDate | 2017-06-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-f157118c7e044afaa44e3b9bfdbb20f12023-02-15T16:17:18ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382017-06-0173A Systematic Literature Review on Tax Amnesty in 9 Asian CountriesMuhammad Alishahdani Ibrahim0Rita MyrnaIra IrawatiJ. B. KristiadiDepartment of Public Administration, Faculty of Political and Social Science, Universitas Padjadjaran, Bandung-IndonesiaTax amnesty as a part of a fiscal policy has been implemented by either the developed countries and the developing countries as it maximizes the revenue from the unpaid taxes. Nine countries in Asia had implemented tax amnesty: Bangladesh, India, Indonesia, Kazakhstan, Malaysia, Pakistan, Philippines, Sri Lanka, and Thailand. The study aims to examine the implementation of tax amnesty in 9 Asian countries. The data was collected from a literature survey on the scholarly journals and online articles that discuss the implementation of the tax amnesty in each country. The study shows that to have an effective tax amnesty effect, the government should avoid the long-term duration and too frequent tax amnesty program as it would have a detrimental effect on the taxpayer behavior. Keywords: Tax amnesty, implementation, literature review, Asia JEL Classifications: H20, H27, H30, H71 https://econjournals.com/index.php/ijefi/article/view/4358 |
| spellingShingle | Muhammad Alishahdani Ibrahim Rita Myrna Ira Irawati J. B. Kristiadi A Systematic Literature Review on Tax Amnesty in 9 Asian Countries International Journal of Economics and Financial Issues |
| title | A Systematic Literature Review on Tax Amnesty in 9 Asian Countries |
| title_full | A Systematic Literature Review on Tax Amnesty in 9 Asian Countries |
| title_fullStr | A Systematic Literature Review on Tax Amnesty in 9 Asian Countries |
| title_full_unstemmed | A Systematic Literature Review on Tax Amnesty in 9 Asian Countries |
| title_short | A Systematic Literature Review on Tax Amnesty in 9 Asian Countries |
| title_sort | systematic literature review on tax amnesty in 9 asian countries |
| url | https://econjournals.com/index.php/ijefi/article/view/4358 |
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