Tax Policy - Integrating Investment Tax Allowance and Corporate Governance by Institutionalisation Process: A Conceptual Paper

This paper presents the conceptual perspective on integration of investment tax incentives program and corporate governance through institutional process in the government inspiration of building sustainable economic environment. The concept is to enhance the tax policy by shifting the conventional view of investment tax incentives program and corporate governance to shared tax policy between government and government towards the inspiration. The shift is to support government tax revenue system capability generate sufficient revenue to finance socio-economic development activities.