Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia
Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For this reason, the policy choice to offer a tax amnesty...
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| Format: | Article |
| Language: | English |
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MDPI AG
2017-09-01
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| Series: | Laws |
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| Online Access: | https://www.mdpi.com/2075-471X/6/4/16 |