Taxation

Internal Control and Tax Aggressiveness: Evidence from China

In the context of tax system in developing countries, this study examines the effect of internal control quality on tax aggressiveness. Taking China as a unique developing country, we find that better internal control quality is associated with lower corporate tax aggressiveness and smaller tax risk...

Progressive Taxation in ASEAN: A Review on Personal Income Tax Rates

The wisdom of progressive taxation is to ensure equity and fairness among tax-payers by increasing tax rates as income increases. Despite its criticism for tax evasion, the progressive tax system has been widely used in several nations including countries in ASEAN. However, the marginal tax rate bet...
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