A Systematic Literature Review on Tax Amnesty in 9 Asian Countries

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

International Journal of Economics and Financial Issues, 2017, vol. 7, issue 3, 220-225

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. 9 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 (search for similar items in EconPapers)
JEL-codes: H20 H27 H30 H71 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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