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Three Essays On Consumption Taxation In Indonesia, Partomuan Transparenter Juniult
Three Essays On Consumption Taxation In Indonesia, Partomuan Transparenter Juniult
Theses and Dissertations--Public Policy and Administration
Consumption taxes play a major role in revenue generation for many developing countries. They are also used to encourage or discourage certain consumption behaviors. However, the administrative aspects of implementing these taxes can create challenges for the tax authorities, and lead to distortions in taxpayer behavior. To overcome these challenges, efforts have been made to simplify policies and utilize technology to improve administration and compliance. My dissertation aims to provide empirical evidence on the effects of three consumption or commodity tax policy reforms in Indonesia. The dissertation consists of three essays as follows.
In my first essay, titled “The effect …
Essays On Evasion And Enforcement In Value Added Tax (Vat), Syed Jawad Ali Shah
Essays On Evasion And Enforcement In Value Added Tax (Vat), Syed Jawad Ali Shah
Theses and Dissertations--Public Policy and Administration
Value added tax (VAT) based on credit invoice system is the most common consumption tax in the world. Despite its self-regulating nature, VAT faces challenges in developing countries who have limited state capacity to check evasion and enforce tax on informal sectors of the economy. The tax authorities introduce policy interventions that can target the evasive behavior of firms interacting with informal sectors. My dissertation seeks to provide insight into three such policy reforms in Pakistan’s VAT regime. Therefore, this dissertation is composed of three essays.
In first essay of my dissertation, titled “Using Computerization to enforce VAT: Evidence from …