A Systematic Literature Review on Tax Amnesty in 9 Asian Countries

Volume: 7 Number: 3 September 1, 2017
  • Muhammad Alishahdani Ibrahim
  • Rita Myrna
  • İra Irawati
  • J. B. Kristiadi
International Journal of Economics and Financial Issues Cover
International Journal of Economics and Financial Issues
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A Systematic Literature Review on Tax Amnesty in 9 Asian Countries

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

Details

Primary Language

English

Subjects

-

Journal Section

-

Authors

Muhammad Alishahdani Ibrahim This is me

Rita Myrna This is me

İra Irawati This is me

J. B. Kristiadi This is me

Publication Date

September 1, 2017

Submission Date

September 1, 2017

Acceptance Date

-

Published in Issue

Year 2017 Volume: 7 Number: 3

IZ

https://izlik.org/JA97YC52XK

Cite

RIS / Bibtex
APA
Ibrahim, M. A., Myrna, R., Irawati, İ., & 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. https://izlik.org/JA97YC52XK
AMA
1.Ibrahim MA, Myrna R, Irawati İ, Kristiadi JB. A Systematic Literature Review on Tax Amnesty in 9 Asian Countries. IJEFI. 2017;7(3):220-225. https://izlik.org/JA97YC52XK
Chicago
Ibrahim, Muhammad Alishahdani, Rita Myrna, İra Irawati, and J. B. Kristiadi. 2017. “A Systematic Literature Review on Tax Amnesty in 9 Asian Countries”. International Journal of Economics and Financial Issues 7 (3): 220-25. https://izlik.org/JA97YC52XK.
EndNote
Ibrahim MA, Myrna R, Irawati İ, Kristiadi JB (September 1, 2017) A Systematic Literature Review on Tax Amnesty in 9 Asian Countries. International Journal of Economics and Financial Issues 7 3 220–225.
IEEE
[1]M. A. Ibrahim, R. Myrna, İ. Irawati, and J. B. Kristiadi, “A Systematic Literature Review on Tax Amnesty in 9 Asian Countries”, IJEFI, vol. 7, no. 3, pp. 220–225, Sept. 2017, [Online]. Available: https://izlik.org/JA97YC52XK
ISNAD
Ibrahim, Muhammad Alishahdani - Myrna, Rita - Irawati, İra - Kristiadi, J. B. “A Systematic Literature Review on Tax Amnesty in 9 Asian Countries”. International Journal of Economics and Financial Issues 7/3 (September 1, 2017): 220-225. https://izlik.org/JA97YC52XK.
JAMA
1.Ibrahim MA, Myrna R, Irawati İ, Kristiadi JB. A Systematic Literature Review on Tax Amnesty in 9 Asian Countries. IJEFI. 2017;7:220–225.
MLA
Ibrahim, Muhammad Alishahdani, et al. “A Systematic Literature Review on Tax Amnesty in 9 Asian Countries”. International Journal of Economics and Financial Issues, vol. 7, no. 3, Sept. 2017, pp. 220-5, https://izlik.org/JA97YC52XK.
Vancouver
1.Muhammad Alishahdani Ibrahim, Rita Myrna, İra Irawati, J. B. Kristiadi. A Systematic Literature Review on Tax Amnesty in 9 Asian Countries. IJEFI [Internet]. 2017 Sep. 1;7(3):220-5. Available from: https://izlik.org/JA97YC52XK