What are the Challenges in Designing An Effective Personal Income Tax System?
This article aims to examine the challenges of designing individual’s income tax systems in general and particularly to observe taxpayers’ behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers’ attitude towards personal income tax sys...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Indonesia
2016-04-01
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| Series: | Economics and Finance in Indonesia |
| Subjects: | |
| Online Access: | http://efi.ui.ac.id/index.php/efi/article/view/523 |