Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Vol. 3 No. 1 (2024): Januari

PAJAK, SUBSIDI, DAN BELANJA SOSIAL UNTUK PERTUMBUHAN EKONOMI INKLUSIF: SYSTEMATIC LITERATURE REVIEW

Diana Diana (diana@pnl.ac.id)



Article Info

Publish Date
30 Jan 2024

Abstract

Fiscal policy shapes growth and distribution through tax design, expenditure composition, subsidies, and social protection. This systematic review examines peer-reviewed studies published from 1990 to December 2023 using Google Scholar, Crossref, and publisher websites. Twenty-three studies were synthesized, including works from the requested author profile on property tax, subsidized LPG, and housing assistance. Fiscal composition matters more than aggregate government size. Highly distortionary taxes may weaken investment, while recurrent property taxes can be less harmful when equity safeguards and sound administration exist. Infrastructure, education, and health spending support growth when project quality is adequate. Broad energy subsidies are costly and often poorly targeted; reform works better with gradual adjustment, targeted compensation, and clear communication. Inclusive fiscal policy requires efficient revenue, productive expenditure, focused social protection, and transparent evaluation.

Copyrights © 2024






Journal Info

Abbrev

jhei

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics ...