SYSTEMATIC LITERATURE REVIEW: DEVELOPMENT, CHALLENGES, AND FUTURE POLICY DIRECTIONS IN THE PERSPECTIVE OF INTERNATIONAL TAXATION
DOI:
https://doi.org/10.56127/ijme.v4i2.1967Keywords:
Kata Kunci: Systematic Literature Review, pajak internasional, ekonomi digital, regulasi perpajakan, kebijakan pajak.Abstract
This research aims to analyze the development, challenges, and future policy directions of international taxation through a Systematic Literature Review (SLR) approach of 25 recent articles. The findings indicate that the digital economy has introduced new challenges to the global tax system, particularly regarding the definition of permanent establishment, reporting transparency, and the harmonization of regulations across countries. Key challenges include double taxation, the taxation of digital assets, and the still-debated implementation of carbon taxes in relation to economic growth. The most frequently used theory in this study is Agency Theory, which explains the relationship between the government and taxpayers in reducing information asymmetry and preventing tax avoidance practices. Meanwhile, the dominant method employed is qualitative, with descriptive and policy analysis approaches. Several initiatives, such as the Global Minimum Tax (GloBE), have been introduced to create a fairer tax system. Future tax policies are predicted to be more adaptive, prioritizing fairness, economic incentives, and the utilization of digital technology to enhance the effectiveness and transparency of the tax system.
References
Ahmad, S., Ali, M., & Khan, S. (2020). The impact of taxation on economic growth using ARDL approach: A case study of Pakistan. Journal of Finance & Economic Research, 5(2), 89–95. https://doi.org/10.20547/jfer2005202
Akintobi, A. O., Okeke, I. C., & Ajani, O. B. (2024). The role of tax policies in shaping the digital economy: Addressing challenges and harnessing opportunities for sustainable growth. International Journal of Advanced Economics, 6(12), 777–787. https://doi.org/10.51594/ijae.v6i12.1752
Alm, J., & McKee, M. (2021). Tax compliance and the agency theory perspective. Public Finance Review, 49(3), 311-336. https://doi.org/10.1177/1091142121990112
Ariyibi, A. (2024). Addressing the challenges of taxation e-commerce and digital services in the globalized economy. World Journal of Advanced Research and Reviews, 24(2), 45–58. https://doi.org/10.30574/wjarr.2024.24.2.3460
Bhowmik, R., Patnaik, B. C. M., Debnath, G. C., & Satpathy, I. (2020). Impact of carbon tax scheme and CO₂ control technologies on Bangladesh aviation industry. International Journal of Engineering and Advanced Technology, 9(3), 54–62. https://doi.org/10.35940/ijeat.b3408.029320
Chaisse, J. (2025). Optimising Policy Synergies: The Role of Tax Incentives in International Trade and Investment. In J. P. Smith (Ed.), Global trade and taxation strategies (pp. 217-241). https://doi.org/10.1007/978-3-031-69793-7
Clausing, E. (2024). US International Corporate Taxation after the Tax Cuts and Jobs Act. Journal of Economic Perspectives, 38(3), 89-112. https://doi.org/10.1257/jep.38.3.89
Druidz. (2024). Some Thoughts about the Past and Future of International Tax Law(pp.123–145). Munich University Press. https://doi.org/10.26481/mup.2402.09
Dumiter, F. C., Jimon, S. A., & Bene, F.G. (2019). Avoiding Double Taxation Through the Assessment of International Tax Treties. Case: ESP’s Versus ANAF Braşov. Journal of Legal Studies, 23(37), 1–15. https://doi.org/10.2478/jles-2019-0001
Duran, O. (2022). Renewal of International Tax Rules and Implementation of Global Minimum Corporate Tax on Earnings of Some Multinational Corporations. Odü Sosyal Bilimler Araştırmaları Dergisi (Odüsobi̇ad), 12(3), 123–140. https://doi.org/10.48146/odusobiad.1097049
Evans. (2022). Effect of Fiscal Policy on Foreign Direct Investment Inflows in Kenya. International Journal of Finance and Accounting, 7(1), 33–59. https://doi.org/10.47604/ijfa.1472
Fang, W. (2023). Tax Certainty in the Digital Economy in the Perspective of a Two-Pillar Program. Modern Economics & Management Forum, 4(4), 85. https://doi.org/10.32629/memf.v4i4.1401
Hakelberg, L., & Rixen, T. (2020). Is Neoliberalism Still Spreading? The Impact of International Cooperation on Capital Taxation. Review of International Political Economy, 28(5), 1142–68. https://doi.org/10.1080/09692290.2020.1752769
Haq, M., & Ahmed, W. (2022). Taxing the Digital Economy: Domestic and Global Challenges. International Tax Studies, 15(4), 200–220. https://doi.org/10.59403/18x9954
Heffron, R. J., & Sheehan, E. (2020). Rethinking International Taxation and Energy Policy Post COVID-19 and the Financial Crisis for Developing Countries. Journal of Energy & Natural Resources Law , 38(4), 377–390. https://doi.org/10.1080/02646811.2020.1796315
Hoffman, M., & Riedel, N.(2021). Corporate Tax Competition. In A. B. Carter & L. D. Nelson (Eds.), Handbook of international taxation (pp. 133–156).
Huang, X. (2024). Quantifying Taxation Policy Effectiveness: The Mediating Role of Big Data and the Moderating Influence of Digitalization. Journal of Internet Services and Information Security , 14(4), 100–115. https://doi.org/10.58346/jisis.2024.i4.009
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Jia, Q. (2022). The Impact of Green Finance on the Level of Decarbonization of the Economies: An Analysis of the United States’, China’s, and Russia’s Current Agenda. Business Strategy and the Environment, 32(1), 110–19. https://doi.org/10.1002/bse.3120
Karuna. (2024). International Double Taxation: Interpretation in the Indian Context and General Mitigation Measures. Journal of Management Research and Analysis 11(1):41-45.
http://dx.doi.org/10.18231/j.jmra.2024.008.
Kobylnik, M., & Kateryna. (2024). Legal regulation of taxation of transactions with digital (virtual) assets. Economics Finances Law, 10(6), 112–126. https://doi.org/10.37634/efp.2024.10.6
Kovalska, M. (2020). On development of the concept of permanent establishment in the age of digitalization within the context of taxation of cross-border activity. Economics Finances Law, 3(1), 15–27. https://doi.org/10.37634/efp.2020.3.1
Larisa, A. A., Fatima, S. A., & Madina, T. A. (2020). Double taxation: Concept, causes, and procedure for elimination. European Proceedings of Social and Behavioural Sciences, 10, 1345–1356. https://doi.org/10.15405/epsbs.2020.10.05.170
Li, X. (2024). Quantifying Taxation Policy Effectiveness: The Mediating Role of Big Data and the Moderating Influence of Digitalization. Journal of Internet Services and Information Security 14(4):163–80. https://doi.org/10.58346/jisis.2024.i4.009
Mariana. (2024). Elements of taxation and their economic effects. The Annals of the University of Oradea Economic Sciences, 33(1), 140–147. https://doi.org/10.47535/1991auoes33(1)016
Maxuel, Afeni, & Primastiwi, A. (2021). Pengaruh Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm E-Commerce. Jurnal Riset Manajemen Dan Bisnis 16(1):21. https://doi.org/10.21460/jrmb.2021.161.369
Mpofu, E., & Moloi, A. R. (2022). Direct digital services taxes in Africa and the canons of taxation. Laws, 11(4), 68–82. https://doi.org/10.3390/laws11040057
Pinskaya, M., Dumiter, F., & Bene, F. G. (2021). Avoiding double taxation through the assessment of international tax treaties. Journal of Legal Studies, 23(37), 1-15. https://doi.org/10.2478/jles-2019-0001skyes
Podolska. (2023). Tax law of the European Union: Tax policy priorities. European Political and Law Discourse, 10(2), 56–62. https://doi.org/10.46340/eppd.2023.10.3.3
Polezharova, A. (2020). Assessment of measures for tax regulation of transfer pricing from the standpoint of national welfare. Journal of Corporate Finance Research, 14(1), 80–90. https://doi.org/10.17323/j.jcfr.2073-0438.14.1.2020.80-90
Sykes, A. O. (2020).The international tax system and the fight against base erosion and profit shifting. Journal of International Economics, 126, 137-150. https://doi.org/10.1016/j.jinteco.2020.103316
Soekarno, G. R., Sundari, S., Boedoyo, M. S., & Sianipar, L. (2024). Pajak karbon sebagai instrumen kebijakan untuk mendorong transisi energi dan pertumbuhan ekonomi yang berkelanjutan. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(3),
1880–1891. https://doi.org/10.47467/elmal.v5i3.4325
Soares, R. M. M. e. (2023). Competition, competitiveness and municipal fiscal attractiveness: Proposal of an index for measuring the tax attractiveness of Portuguese municipalities (IMAF). Revista de Gestão e Secretariado, 14(6), 10259–10283.
https://doi.org/10.7769/gesec.v14i6.2374
Usman, I. M., & Saha, T. R. (2022). An overview of tax challenges of digital economy. Asia-Pacific Journal of Management and Technology, 3(2), 56–63. https://doi.org/10.46977/apjmt.2022.v03i02.005
Zuhrav, I. (2023). Analysis of anti-avoidance measures in the tax system of the post-Soviet countries. MIR (Modernization Innovation Research), 14(1), 58–75. https://doi.org/10.18184/2079-4665.2023.14.1.58-75
Zvierieva, A. (2024). How the states divide income or tax residence (on the example of Ukraine).
Economics Finances Law. https://doi.org/10.37634/efp.2024.3.11
