Global Journal of Taxation and Fiscal Policy
Vol. 1 No. 2 (2025): July

Literature Review on the Relationship Between Taxation and Social Welfare Across Various Countries

Nofitasari, Susi (Unknown)
Putri, Risa Haruman (Unknown)



Article Info

Publish Date
30 Jul 2025

Abstract

This study analyzed the relationship between taxation and social welfare in various countries by conducting a systematic literature review. The research aims to identify key factors influencing tax compliance and the role of taxation in income redistribution and welfare financing. The study adopts a qualitative approach by analyzing academic literature, policy reports, and empirical findings from reputable sources. The results indicate that progressive taxation significantly contributes to social welfare enhancement in high-income countries, whereas developing nations face challenges such as low tax compliance and administrative inefficiencies. The findings highlight the importance of tax education, digital taxation systems, and transparent policies in improving compliance and maximizing welfare benefits. Moreover, the study underscores the need for inclusive tax reforms that ensure fair distribution of tax burdens while optimizing revenue allocation for public services. Policymakers should focus on strengthening institutional frameworks, enhancing technological adoption, and fostering public trust to improve the effectiveness of taxation in supporting social welfare. This research provides in-depth insights into global taxation trends and policy recommendations for developing more equitable and efficient tax systems.

Copyrights © 2025






Journal Info

Abbrev

gjtfp

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Global Journal of Taxation and Fiscal Policy is a peer-reviewed journal that publishes high-quality research in the fields of Taxation Studies, Fiscal Policy, and Economic Policy. Established to provide a global platform for academics, policymakers, and practitioners, the journal aims to advance ...