Advances in Taxation Research
Vol. 2 No. 3 (2024): June - September

Taxes and Infrastructure Development: A Review from Various Countries

Cahyadi, Rahadian (Unknown)



Article Info

Publish Date
16 Jul 2024

Abstract

Purpose: This research examines the complex interactions between tax policy, infrastructure funding, and economic competitiveness, focusing on identifying the drivers and challenges in facilitating sustainable infrastructure development. Research Design and Methodology: The research systematically analyzed scholarly articles, books, and reports on taxation, infrastructure development, and public-private partnerships (PPPs). Keywords such as “tax policy,” “infrastructure funding,” “public-private partnerships,” “economic competitiveness,” and “sustainable development” were used to refine the search and ensure inclusiveness. Findings and Discussion: The results of this study demonstrate the critical role of taxation policy in mobilizing funds for infrastructure projects, the potential benefits and challenges of PPPs in addressing infrastructure deficits, and the implications of sustainable infrastructure development on long-term economic welfare. Implications: This research contributes to a deeper understanding of the complexities surrounding taxation, infrastructure development, and PPPs, ultimately informing more effective and sustainable approaches to infrastructure investment and governance.

Copyrights © 2024






Journal Info

Abbrev

ATR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...