A Systematic Literature Review on Tax Amnesty in 9 Asian Countries

Authors

  • Muhammad Alishahdani Ibrahim Department of Public Administration, Faculty of Political and Social Science, Universitas Padjadjaran, Bandung-Indonesia
  • Rita Myrna
  • Ira Irawati
  • J. B. Kristiadi

Abstract

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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Author Biography

Muhammad Alishahdani Ibrahim, Department of Public Administration, Faculty of Political and Social Science, Universitas Padjadjaran, Bandung-Indonesia

Department of Public Administration, Faculty of Political and Social Science, Universitas Padjadjaran, Bandung-Indonesia

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Published

2017-06-29

How to Cite

Ibrahim, M. A., Myrna, R., Irawati, I., & Kristiadi, J. B. (2017). A Systematic Literature Review on Tax Amnesty in 9 Asian Countries. International Journal of Economics and Financial Issues, 7(3), 220–225. Retrieved from https://econjournals.com/index.php/ijefi/article/view/4358

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Articles