BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

An Empirical Study of Tax as an Instrument of Democratization

Irianto, Edi Slamet (Unknown)

Article Info

Publish Date
31 Jul 2013


This article proposes two focuses on the discussion on fiscal decentralization carried out by the government and the important role that taxation in bringing about the process of economic democratization. Taxation is one of the most crucial factors in the strengthening of the role of the government especially the role of tax in budgetary issues. The two issues are strategic for a mutual relationship between the state and its citizen, the state in its legal authority to collect tax from its citizens and on the other hand the citizens to pay taxes as part of its submission to the existing law.

Copyrights © 2013

Journal Info





Economics, Econometrics & Finance Social Sciences


The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, ...