COMPARING TAX REFORMS: ANALYZING THE DRIVING FACTORS, EXPECTATIONS, AND ELEMENTS OF REFORM
Abstract: A country generally
performs fundamental changes in line with its economic, political, cultural,
and social circumstances. As a part of changes, tax reform is an important step
in the development of a country. Certainly, the Implications for each country vary
according to characteristics of that country. Therefore, it would be very
interesting if we compare tax reforms among countries before formulating a
better approach to tax reform in the future. This paper aims to provide a flow
of analysis to compare tax reforms based on the perspective of driving factors,
expectations, and elements. This flow will help us to find - in a systematic
way - similarities of tax reform implementation among countries. We simulate
descriptively the flow to identify them in transition, developed, and
developing countries based on the literature and on previous studies. As a
result, we highlight clearly the similarities of tax reform between those
countries from the perspectives of driving factors, expectations, and elements.
Author: Abdul Rahman dan Nico
S. Groenendijk
Journal Code: jpadministrasinegaragg140043
