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A Systematic Literature Review on Tax Amnesty in 9 Asian Countries

Author

Listed:
  • 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,)

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.

Suggested Citation

  • Muhammad Alishahdani Ibrahim & Rita Myrna & Ira Irawati & J. B. Kristiadi, 2017. "A Systematic Literature Review on Tax Amnesty in 9 Asian Countries," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 220-225.
    • Handle: RePEc:eco:journ1:2017-03-29
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    References listed on IDEAS

    as
    1. Hari Luitel & Mehmet Tosun, 2014. "A reexamination of state fiscal health and amnesty enactment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 874-893, October.
    2. Arindam Das Gupta & Dilip Mookherjee, 1995. "Tax Amnesties in India; An Empirical Evaluation," Boston University - Institute for Economic Development 53, Boston University, Institute for Economic Development.
    3. Mikesell, John L. & Ross, Justin M., 2012. "Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 529-562, September.
    4. Andreoni, James, 1991. "The desirability of a permanent tax amnesty," Journal of Public Economics, Elsevier, vol. 45(2), pages 143-159, July.
    5. James Alm, 1998. "Tax Policy Analysis: The Introduction of a Russian Tax Amnesty," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9806, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    Citations

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    Cited by:

    1. Shahryar Bahawal, 2021. "Tax Amnesties in Tax Reform Policy: A Case Study from Pakistan and Lessons for Developing Economies," Asian Journal of Law and Economics, De Gruyter, vol. 12(1), pages 37-71, April.
    2. Azeem Mujahid & Danish Ahmed Siddiqui, 2019. "The Effect of Tax Amnesties Programs on Tax Collection and Economic Performance: A Global Macro Economic Analysis," International Journal of Social and Administrative Sciences, Asian Economic and Social Society, vol. 4(2), pages 108-128, June.
    3. Fany Inasius & Giri Darijanto & Engelwati Gani & Gatot Soepriyanto, 2020. "Tax Compliance After the Implementation of Tax Amnesty in Indonesia," SAGE Open, , vol. 10(4), pages 21582440209, October.
    4. Daniil A. Sitkevich, 2022. "Shadow economy: To legalise or to tolerate?," Journal of New Economy, Ural State University of Economics, vol. 23(3), pages 6-22, October.
    5. Ahmed Muhammad Ashfaq, 2019. "Pakistan: Economy under Elites – Tax Amnesty Schemes, 2018," Asian Journal of Law and Economics, De Gruyter, vol. 10(2), pages 1-18, August.

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    More about this item

    Keywords

    Tax Amnesty; Implementation; Literature Review; Asia;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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