Dissecting the Link Between Tax Crimes and Corruption: A Threats to Economic Stability
https://doi.org/10.35877/454RI.daengku2348
Keywords:
Tax Crime, Corruption, Economic Stability
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Abstract
The paper discusses the complex correlation between tax crime and corruption and its impact on economic stability. Through in-depth analysis, the author explores the links that exist between these both phenomena, identifying how illegitimate tax practices can become a hotbed of corruption at the government level and vice versa. In this context, this article discussed the threats facing economic stability as a consequence of the negative interaction between tax crimes and corruption. It is expected that a better understanding of these dynamics will help authorities design effective policies to protect economic stability and improve the integrity of the tax system. In conclusion, teh paper highlights the need for joint efforts from the government, private sector, and society to prevent and eradicate criminal tax practices and corruption in order to support sustainable economic development.
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Agustine, O. V, Sinaga, E. M., & Yulistyaputri, R. (2019). Politik Hukum Penguatan Kewenangan Komisi Pemberantasan Korupsi dalam Sistem Ketatanegaraan Legal Politics of the Strengthening of Authority in the Constitutional System. Konstitusi, 16(2).
Ali, M. (2018). Proporsionalitas Dalam Kebijakan Formulasi Sanksi Pidana. Jurnal Hukum Ius Quia Iustum, 25(1), 137–158. https://doi.org/10.20885/iustum.vol25.iss1.art7
Amara, I., & Khlif, H. (2018). Financial crime, corruption and tax evasion: a cross-country investigation. Journal of Money Laundering Control, 21(4). https://doi.org/10.1108/JMLC-10-2017-0059
Bakaeva, O. Y., Belikov, E. G., Pokachalova, E. V., Popov, V. V., & Razgildieva, M. B. (2018). Implementing the principles of the social state in tax law within the context of the digital economy. Journal of Social Sciences Research, 2018(Special Issue 3). https://doi.org/10.32861/jssr.spi3.61.66
Belda, I. (2020). An analysis of the crypto economy from the point of view of tax law. In Revista de Internet, Derecho y Politica (Issue 30). https://doi.org/10.7238/idp.v0i30.3184
Castro, P. R., Amaral, J. V., & Guerreiro, R. (2019). Adherence to the compliance program of Brazil’s anti-corruption law and internal controls implementation. Revista Contabilidade e Financas, 30(80). https://doi.org/10.1590/1808-057x201806780
Cugusi, I. (2020). Prospects for taxation of the digital economy between “tax law and new economy” and “tax law of the new economy.” World Tax Journal, 12(4). https://doi.org/10.59403/3jq87rb
Davis, K. E. (2021). Anti-corruption Law and Systemic Corruption: The Role of Direct Responses. Revista Direito GV, 17(2). https://doi.org/10.1590/2317-6172202129
Emara, A. M., & Mohamed, N. M. A. (2023). Global economic fluctuations and human development: how is the impact transmitted in Egypt? Review of Economics and Political Science. https://doi.org/10.1108/REPS-06-2020-0072
Herasymiuk, K., Martselyak, O. V., Kirichenko, Y. N., Zhmur, N. V., & Shmalenko, I. I. (2020). Principles of integrity and good governance in public administration. International Journal of Management, 11(4). https://doi.org/10.34218/IJM.11.4.2020.052
Khlif, H., & Amara, I. (2018). Financial Crime, Corruption and Tax Evasion: A Cross-country Investigation. Journal of Money Laundering Control.
Lestari, L. I., Saraswati, B. D., & Wahyudi, Y. (2022). Analisis fenomena Kurva J di Indonesia. Jurnal Ekonomi Modernisasi, 18(1). https://doi.org/10.21067/jem.v18i1.6438
Lukito, A. S. (2019). Strengthening the role of lawyers and other professional advisers in addressing economic and financial crimes in Indonesia. Journal of Financial Crime, 26(4). https://doi.org/10.1108/JFC-11-2016-0072
Ramadhan, M. (2019). Assessing of the impact of good governance and institutions on economic growth in Indonesia. International Journal of Scientific and Technology Research, 8(11).
Saptono, P. B., & Ayudia, C. (2021). Income Tax Issues on the Omnibus Law and Its Implications in Indonesia. AKRUAL: Jurnal Akuntansi, 12(2). https://doi.org/10.26740/jaj.v12n2.p164-178
Tamin, B. Y. (2018). Discretion as to the object of the criminal law of corruption in Indonesia. International Journal of Engineering and Technology(UAE), 7(4). https://doi.org/10.14419/ijet.v7i4.9.20627
Turksen, U., Vozza, D., Kreissl, R., & Rasmouki, F. (2023). Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice. In Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice. https://doi.org/10.1093/oso/9780192862341.001.0001
Turksen, U., Vozza, D., Reger, F., & Djakovic, A. (2023). The Interconnections between Tax Crime, Organized Crime, and Corruption. In Tax Crimes and Enforcement in the European Union: Solutions for Law, Policy, and Practice. https://doi.org/10.1093/oso/9780192862341.003.0004
Yamen, A., Coskun, A., & Mersni, H. (2023). Digitalization and tax evasion: the moderation effect of corruption. Economic Research-Ekonomska Istrazivanja , 36(2). https://doi.org/10.1080/1331677X.2022.2142634
Published
2024-01-25
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How to Cite
Zwalen, M. (2024). Dissecting the Link Between Tax Crimes and Corruption: A Threats to Economic Stability . Daengku: Journal of Humanities and Social Sciences Innovation, 4(1), 94-97. https://doi.org/10.35877/454RI.daengku2348
Copyright (c) 2024 Mexi Zwalen
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