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Three Essays On Tax Compliance In Indonesia, Himawan Saputro
Three Essays On Tax Compliance In Indonesia, Himawan Saputro
Theses and Dissertations--Public Policy and Administration
This dissertation studies the impacts of major tax reforms designed to improve tax compliance, particularly in the context of developing countries with limited enforcement capacity due to informality and lack of third-party data using the Indonesian tax administrative data as well as relevant empirical research methods. In order to describe this dissertation, I discuss each essay as the following.
The first essay is titled "How Do Small Taxpayers Respond to Tax Simplification? Evidence from the Indonesian Turnover Tax Reform." This essay studies the firms' behavioral responses to tax simplification in Indonesia by exploiting the implementation of turnover tax in 2013 …
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 …