Evaluating the Indonesian VAT policy: evidence from the Indonesian household surveys
The VAT holds a significant role as the second largest contributor to Indonesia's tax revenue . However, the government must pay attention not only to the tax revenue but also to good tax principles. The four ultimate tax collection principles are fairness, certainty, convenience, and efficienc...
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| Format: | Thesis (University of Nottingham only) |
| Language: | English |
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2024
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| Online Access: | https://eprints.nottingham.ac.uk/79681/ |