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All Journal Indonesian Tax Justice Review
Agustinus Purnomo Aji
Universiteit Leiden

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Toward Regional Tax Justice: Prospects for ASEAN Tax Coordination Ammar Zaky Fadhlurrahman; Agustinus Purnomo Aji
Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/hqy2dq56

Abstract

Regional tax coordination has gained prominence as a response to globalization and tax competition. This paper examines the prospects and challenges of ASEAN tax coordination from a tax justice perspective. Using institutional and comparative analysis, the study evaluates existing cooperation mechanisms and policy divergence. The findings suggest that limited coordination perpetuates inequities and revenue losses. The global contribution of this study lies in advancing regional approaches to tax justice in developing regions. ASEAN’s experience offers lessons for building cooperative tax governance frameworks that balance sovereignty and equity.
Co-Authors Ammar Zaky Fadhlurrahman