Global Journal of Taxation and Fiscal Policy

The Analysis of Tax Planning Strategies for Optimizing Corporate Tax Burdens: A Literature Review

2025-01-30T10:16:06+00:00

This study aims to analyze various strategies employed by companies in tax planning to optimize tax liabilities and minimize or reduce overall tax burdens. The research adopts a literature review approach, analyzing recent academic articles, books, and tax regulations to examine key tax planning techniques such as transfer pricing, tax deferral, tax havens, and tax incentives. The effectiveness of these strategies is evaluated across different economies, with a focus on both developed and developing countries. The findings indicate that tax planning, including the use of tax incentives and transfer pricing, is widely utilized by companies to minimize tax liabilities. However, the success of these strategies depends on several factors, such as company size, the complexity of tax laws, and the organization's capacity to manage the risks involved. Despite their potential benefits, these strategies often face challenges, such as legal risks and the need for continuous monitoring of tax regulations. This research contributes to a deeper understanding of tax planning strategies and their implementation, offering valuable insights for businesses aiming to optimize their tax positions. A limitation of this study lies in its reliance on secondary data and literature, highlighting the need for further empirical research to assess the real-world implications of these strategies.

The Impact of Tax Compliance on State Revenue: A Systematic Analysis Based on Recent Literature

2025-01-30T10:26:53+00:00

This study examined the factors influencing tax compliance in Indonesia, with a particular focus on tax education, technological advancements, and policy reforms. The research employs a qualitative approach, which includes an extensive literature review and policy analysis. The findings reveal that tax literacy, digital tax systems, and perceptions of tax policy fairness play a significant role in determining compliance levels. The study also identifies challenges in reaching Small and Medium Enterprises (SMEs) and underserved regions, suggesting that while short-term measures such as tax amnesty programs may provide temporary relief, they do not lead to sustainable improvements. Recommendations to enhance tax compliance include improving tax education, expanding digital tax solutions, and ensuring transparency in policy implementation. The contribution of this study lies in providing a comprehensive understanding of the interconnections between education, technology, and policy in shaping tax compliance and offering actionable recommendations for policymakers to establish long-term solutions.

Literature Review on the Relationship Between Taxation and Social Welfare Across Various Countries

2025-01-30T11:15:30+00:00

This study analyzed the relationship between taxation and social welfare in various countries by conducting a systematic literature review. The research aims to identify key factors influencing tax compliance and the role of taxation in income redistribution and welfare financing. The study adopts a qualitative approach by analyzing academic literature, policy reports, and empirical findings from reputable sources. The results indicate that progressive taxation significantly contributes to social welfare enhancement in high-income countries, whereas developing nations face challenges such as low tax compliance and administrative inefficiencies. The findings highlight the importance of tax education, digital taxation systems, and transparent policies in improving compliance and maximizing welfare benefits. Moreover, the study underscores the need for inclusive tax reforms that ensure fair distribution of tax burdens while optimizing revenue allocation for public services. Policymakers should focus on strengthening institutional frameworks, enhancing technological adoption, and fostering public trust to improve the effectiveness of taxation in supporting social welfare. This research provides in-depth insights into global taxation trends and policy recommendations for developing more equitable and efficient tax systems.