Educoretax
Vol 4 No 9 (2024)

The role of sanctions and incentives in improving tax enforcement: A comparative study of developing countries

Putri, Devira Kusuma (Unknown)
Arum, Lingga Sekar (Unknown)
Duha, Nickyta Arcindy (Unknown)
Raisyah, Harfakhriz (Unknown)
Junior, Fransiskus (Unknown)
Wijaya, Suparna (Unknown)

Article Info

Publish Date
28 Sep 2024

Abstract

Tax enforcement is an important aspect of governance, and the use of sanctions and incentives plays an important role in shaping taxpayer compliance behavior. This research investigates the role of sanctions and incentives in enhancing tax enforcement in developing countries through a comprehensive literature study. By comparing strategies from advanced economies, analyzing factors influencing the effectiveness of sanctions and incentives, and exploring policy implications, the study provides valuable insights to optimize tax enforcement mechanisms. Findings highlight the importance of balancing sanctions and incentives, key factors influencing compliance behavior, and policy implications for enhancing tax enforcement in developing countries.

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Journal Info
Educoretax
Website

Abbrev

educoretax

Publisher

PT WIM Solusi Prima

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other ...