A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice
This research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is considered more vertically equitable, it may...
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| Format: | Article |
| Language: | English |
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Faculty of Law Universitas Lampung
2024-10-01
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| Series: | Administrative and Environmental Law Review |
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| Online Access: | https://jurnal.fh.unila.ac.id/index.php/aelr/article/view/3479 |
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| author | Muh. Akbar Fhad Syahril Hamida Hasan |
| author_facet | Muh. Akbar Fhad Syahril Hamida Hasan |
| author_sort | Muh. Akbar Fhad Syahril |
| collection | DOAJ |
| description | This research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is considered more vertically equitable, it may induce economic distortions—inefficiencies that disrupt market dynamics and prevent economic agents from maximizing social welfare. In contrast, proportional taxes are simpler and more efficient but are less equitable in their distribution of the tax burden. This study identifies critical challenges, including weak law enforcement characterized by inconsistent application of laws and a tendency for those in power to evade accountability, as well as low taxpayer compliance and discrepancies between tax law and accounting standards. To achieve optimal social justice, this research advocates for a hybrid approach that integrates elements from both tax systems, harmonizes regulations, and enhances taxpayer compliance through improved law enforcement and public education initiatives. |
| format | Article |
| id | doaj-art-c4e8c0981ad64ca294c32e1779eb6ee5 |
| institution | DOAJ |
| issn | 2723-2484 2745-9330 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Faculty of Law Universitas Lampung |
| record_format | Article |
| series | Administrative and Environmental Law Review |
| spelling | doaj-art-c4e8c0981ad64ca294c32e1779eb6ee52025-08-20T03:01:47ZengFaculty of Law Universitas LampungAdministrative and Environmental Law Review2723-24842745-93302024-10-01529710610.25041/aelr.v5i2.34792209A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social JusticeMuh. Akbar Fhad Syahril0https://orcid.org/0000-0001-6171-4275Hamida Hasan1https://orcid.org/0009-0001-2327-7999Institut Ilmu Sosial Dan Bisnis Andi SapadaInstitut Ilmu Sosial dan Bisnis Andi SapadaThis research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is considered more vertically equitable, it may induce economic distortions—inefficiencies that disrupt market dynamics and prevent economic agents from maximizing social welfare. In contrast, proportional taxes are simpler and more efficient but are less equitable in their distribution of the tax burden. This study identifies critical challenges, including weak law enforcement characterized by inconsistent application of laws and a tendency for those in power to evade accountability, as well as low taxpayer compliance and discrepancies between tax law and accounting standards. To achieve optimal social justice, this research advocates for a hybrid approach that integrates elements from both tax systems, harmonizes regulations, and enhances taxpayer compliance through improved law enforcement and public education initiatives.https://jurnal.fh.unila.ac.id/index.php/aelr/article/view/3479progressive taxationsocial justiceharmonization of tax law |
| spellingShingle | Muh. Akbar Fhad Syahril Hamida Hasan A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice Administrative and Environmental Law Review progressive taxation social justice harmonization of tax law |
| title | A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice |
| title_full | A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice |
| title_fullStr | A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice |
| title_full_unstemmed | A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice |
| title_short | A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice |
| title_sort | comparative research on the effectiveness of progressive versus proportional tax systems in enhancing social justice |
| topic | progressive taxation social justice harmonization of tax law |
| url | https://jurnal.fh.unila.ac.id/index.php/aelr/article/view/3479 |
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