Open AccessWHAT IS KNOWN ABOUT TAX AMNESTY? A SCOPING REVIEW
Author(s) -
Nina Sabnita
Publication year - 2020
Publication title -
jurnal pajak indonesia (indonesian tax review)
Language(s) - English
Resource type - Journals
ISSN - 2599-0535
DOI - 10.31092/jpi.v3i2.669
Subject(s) - amnesty , implementation , public economics , political science , tax credit , business , public relations , economics , computer science , human rights , law , programming language
Scoping review is increasingly common approach for reviewing research evidence to address broader topic. This scoping study aims to review the literatures on tax amnesty program and describe the factors related to tax amnesty, such as implementations, costs and benefits, participation, and the effects of the program, and lesson learned from countries around the world. This review also provides some policy recommendations for policy makers to make it useful in reaching the objectives of the amnesty