Tax counterbalancing in developing countries the case of Indonesia

Q1 Social Sciences

Administratie si Management Public Pub Date : 2019-01-01 DOI:10.24818/AMP/2019.32-06

H. Kuncoro

引用次数: 2

Abstract

This research is devoted to test the feasibility of tax counterbalancing policy in developing country with focus on Indonesia. This research is motivated by the fact that the corporate income tax rate in Indonesia is relatively high compared to other south east Asian countries. The method uses the (quadratic) almost ideal demand system which has been widely used to analyze the demand system simultaneously. The estimation usesseemingly unrelated regression estimation approachwith quarterly data during the period of 20012016. The result presents that tax counterbalancing policy can be implemented in the short term. The reduction in corporation income tax rate imposed on the primary sectors can be substituted by the increase in tax rate in services sector. By removing informal sector, tax counterbalancing policy will potentially address not only the soundness of state budget but also promote the economic development. Eventually, fiscal policy could play an important role both in stimulation and stabilization in the long run.

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发展中国家的税收平衡，印尼的例子

本研究旨在检验发展中国家税收平衡政策的可行性，并以印度尼西亚为研究对象。这项研究的动机是印度尼西亚的企业所得税税率与其他东南亚国家相比相对较高。该方法采用已广泛应用于需求系统同步分析的(二次)几乎理想需求系统。估计使用看似不相关的回归估计方法与2001 - 2016年期间的季度数据。结果表明，税收平衡政策在短期内是可以实施的。降低初级部门的企业所得税率可以通过提高服务业的税率来代替。通过消除非正规部门，税收平衡政策不仅可以解决国家预算的健全性问题，还可以促进经济发展。最终，从长远来看，财政政策可以在刺激和稳定经济方面发挥重要作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Administratie si Management Public Social Sciences-Sociology and Political Science

CiteScore

6.00

自引率

0.00%

发文量

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