THE ROLE OF TAXES IN SUPPORTING SUSTAINABLE DEVELOPMENT: A CRITICAL ANALYSIS

Penulis

  • Rina Apriliani Sekolah Tinggi Ilmu Ekonomi Bisnis Manajemen Indonesia
  • Loso Judijanto IPOSS Jakarta, Indonesia
  • Melyana R Pugu Universitas Cenderawasih

Kata Kunci:

Tax, Sustainable Development.

Abstrak

Sustainable development has become a critical global agenda in the 21st century, requiring concerted efforts across sectors to balance economic progress, environmental sustainability and social welfare. In this context, taxes present a very useful but often underutilized policy tool. The study in this research utilizes a literature review. The results indicate that to maximize the function of taxes in sustainable development, comprehensive tax reforms are needed that include: simplifying the tax system, increasing tax progressivity, strengthening tax administration, and better integration of tax policy with environmental and social policies. In addition, closer international cooperation on taxation, especially to address cross-border issues such as tax avoidance by multinational companies, is also urgently needed.

Referensi

Afiyanti, Y. (2008). Focus Group Discussion as a Qualitative Research Data Collection Method. Indonesian Nursing Journal, 12(1), 58-62. https://doi.org/10.7454/jki.v12i1.201

Aizenman, J., Jinjarak, Y., Nguyen, H., & Park, D. (2021). International Evidence of Strengthening Taxes and Spending for Sustainable Development. Query date: 2024-08-25 14:40:42. https://doi.org/10.3386/w29594

Akhtar, N., & Rashid, A. (2024). Financial development and sustainable development: A review of literature. Sustainable Development, Query date: 2024-08-25 14:40:42. https://doi.org/10.1002/sd.3068

Ali, M., & Kirikkaleli, D. (2023). Carbon taxes, resource efficiency, and environmental sustainability in a developed country. International Journal of Sustainable Development & World Ecology, 31(4), 421-430. https://doi.org/10.1080/13504509.2023.2296492

Ameer, W., Ali, M. S. e, Farooq, F., Ayub, B., & Waqas, M. (2023). Renewable energy electricity, environmental taxes, and sustainable development: Empirical evidence from E7 economies. Environmental Science and Pollution Research, 31(34), 46178-46193. https://doi.org/10.1007/s11356-023-26930-5

Andrii, P., & Maryna, P. (2022). CONSTITUTIONAL OBLIGATION OF CITIZENS TO PAY TAXES IN UKRAINE AND THE EU. ACTUAL PROBLEMS OF MODERN DEVELOPMENT OF THE STATE AND LAW, Query date: 2024-08-25 14:40:42, 275-333. https://doi.org/10.46299/979-8-88831-920-8.9

Balaban, S., & Stoiljković, B. (2023). Effectiveness of Environmentally Related Taxes in the Republic of Serbia. Technogenesis, Green Economy and Sustainable Development, Query date: 2024-08-25 14:40:42, 29-58. https://doi.org/10.18485/tgesd.2023.2.ch2

Brown, L., Flavin, C., & Postei, S. (2023). ■ Green Taxes. The Earthscan Reader in Sustainable Development, Query date: 2024-08-25 14:40:42, 343-347. https://doi.org/10.4324/9781003403432-50

Bukenessov, A., Kalmaganbetova, D., Seitzhanov, O., Baikenzhina, K., Otarbaeva, A., & Sidorova, N. (2023). Features of the Process of Evidence in Criminal Cases of Evasion of Payment for Taxes from Organizations. Journal of Law and Sustainable Development, 11(8). https://doi.org/10.55908/sdgs.v11i8.1434

Burman, L. E., & Slemrod, J. (2020a). Personal Income Taxes. Taxes in America, Query date: 2024-08-25 14:40:42. https://doi.org/10.1093/wentk/9780190920869.003.0002

Burman, L. E., & Slemrod, J. (2020b). Taxes and the Economy. Taxes in America, Query date: 2024-08-25 14:40:42. https://doi.org/10.1093/wentk/9780190920869.003.0006

Chernov, V. A. (2021). Social and Financial Conditions for Achieving Sustainable Innovation Development. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 55-63. https://doi.org/10.26794/1999-849x-2021-14-2-55-63

Chudinov, O. O. (2024). Corporate Social Responsibility as the Dominant Factor of Sustainable Development. Economics, Taxes & Law, 17(3), 96-105. https://doi.org/10.26794/1999-849x-2024-17-3-96-105

Dehra, H. (2023). Modeling Noise Behaviour Taxes and Mitigating Climate Change in Sustainable Eco-Cities of Monarchy of Concordia. Query date: 2024-08-25 14:40:42. https://doi.org/10.46855/energy-proceedings-10704

Durán-Román, J. L., Pulido-Fernández, J. I., & López-Sánchez, Y. (2024). Can Tourist Taxes Make Tourism More Sustainable? Sustainable Tourism, Query date: 2024-08-25 14:40:42, 257-276. https://doi.org/10.1007/978-3-031-43528-7_12

Ershov, D. N. (2023). Legal Foundations of Sustainable Development and Modern Global Challenges. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 160-168. https://doi.org/10.26794/1999-849x-2023-16-5-160-168

Fajczak-Kowalska, A., Misztal, A., & Kowalska, M. (2021). Energy, Pollution, and Transport Taxes as Instruments of Sustainable Development of Manufacturing Enterprises in Emerging Economies in the European Union. EUROPEAN RESEARCH STUDIES JOURNAL, Query date: 2024-08-25 14:40:42, 724-742. https://doi.org/10.35808/ersj/2261

Fatima, N., Usman, M., Khan, N., & Shahbaz, M. (2023). Catalysts for sustainable energy transitions: The interplay between financial development, green technological innovations, and environmental taxes in European nations. Environment, Development and Sustainability, 26(5), 13069-13096. https://doi.org/10.1007/s10668-023-04081-4

Ganter, S. (2021). Digital Taxes for Sustainable Development? Ökologisches Wirtschaften - Fachzeitschrift, 36(Query date: 2024-08-25 14:40:42), 49-52. https://doi.org/10.14512/oewo360149

García-Álvarez, M. T., Pineiro-Villaverde, G., & Soares, I. (2023). Renewables, taxes and competitive markets: The role of energy policies on the EU's sustainable energy consumption. Environment, Development and Sustainability, Query date: 2024-08-25 14:40:42. https://doi.org/10.1007/s10668-023-03891-w

Glushchenko, J., & Kozhalina, N. (2020). Development trends of local taxes in the system of local budgets in Ukraine. Public and Municipal Finance, 8(1), 104-111. https://doi.org/10.21511/pmf.08(1).2019.09

Hidayat, D. N. (2009). QUALITATIVE - QUANTITATIVE DICHOTOMY AND PARADIGMATIC VARIANTS IN QUALITATIVE RESEARCH. Scriptura, 2(2). https://doi.org/10.9744/scriptura.2.2.81-94

Imam, A. (2022). IMPACT OF CARBON TAXES, ECONOMIC GROWTH, GLOBALIZATION, FOREST RENT, INFLATION AND URBANIZATION ON SUSTAINABLE DEVELOPMENT IN CHINA. International Journal of Research -GRANTHAALAYAH, 9(12), 303-314. https://doi.org/10.29121/granthaalayah.v9.i12.2021.4450

İnceiplik, G. K., & Şimşek, O. (2024). Role of Green Taxes on Economic Growth Goals of Sustainable Development Directly and Through Environmental Performance: A System GMM Approach. Journal of Economy Culture and Society, Query date: 2024-08-25 14:40:42. https://doi.org/10.26650/jecs2022-1227500

Kanunikova, M. I. (2021). Innovative Management Tools: 'Green' Marketing for the Sustainable Development of the Hotel Business. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 103-111. https://doi.org/10.26794/1999-849x-2021-14-4-103-111

Karimu, A., & Swain, R. B. (2023). Implication of electricity taxes and levies on sustainable development goals in the European Union. Energy Policy, 177 (Query date: 2024-08-25 14:40:42), 113553-113553. https://doi.org/10.1016/j.enpol.2023.113553

Khaddage-Soboh, N., Safi, A., Rasheed, M. F., & Hasnaoui, A. (2023). Examining the role of natural resource rents, environmental regulations, and environmental taxes in sustainable development: Evidence from G-7 economies. Resources Policy, 86(Query date: 2024-08-25 14:40:42), 104071-104071. https://doi.org/10.1016/j.resourpol.2023.104071

Kolodnyaya, G. V. (2023). Social Responsibility of Business as a Key Factor of Sustainable Development. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 78-85. https://doi.org/10.26794/1999-849x-2023-16-5-78-85

Lee, J., Kim, S., & Kim, E. (2021). Designation as the Most Admired Firms to the Sustainable Management of Taxes: Evidence from South Korea. Sustainability, 13(14), 7994-7994. https://doi.org/10.3390/su13147994

Masbernat, P., & Ramos-Fuentes, G. (2024). GÉNERO E IMPUESTOS: LA PERSPECTIVA DE NACIONES UNIDAS SOBRE LOS OBJETIVOS DE DESARROLLO SOSTENIBLE (GENDER AND TAXES: THE UNITED NATIONS PERSPECTIVE IN RELATION TO SUSTAINABLE DEVELOPMENT OBJECTIVES). SSRN Electronic Journal, Query date: 2024-08-25 14:40:42. https://doi.org/10.2139/ssrn.3483942

Misztal, A. (2020). Podatki środowiskowe a zrównoważony rozwój polskich przedsiębiorstw transportowych. Gospodarka Materiałowa i Logistyka, 2020(1), 32-40. https://doi.org/10.33226/1231-2037.2020.1.5

Mpofu, F. Y. (2022). Green Taxes in Africa: Opportunities and Challenges for Environmental Protection, Sustainability, and the Attainment of Sustainable Development Goals. Sustainability, 14(16), 10239-10239. https://doi.org/10.3390/su141610239

Mugano, G. (2023). Payment of Taxes. SMEs and Economic Development in Africa, Query date: 2024-08-25 14:40:42, 70-84. https://doi.org/10.4324/9781003413172-6

Panskov, V. G. (2024). Problems and Prospects of Tax Policy for the Sustainable Development of Regions. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 34-43. https://doi.org/10.26794/1999-849x-2024-17-1-34-43

Paraje, G. (2022). Review of: 'Tobacco Taxes as the Unsung Hero: Impact of a Tax Increase on Advancing Sustainable Development in Colombia'. Query date: 2024-08-25 14:40:42. https://doi.org/10.32388/0865o8

Pata, U. K., Erdogan, S., Pata, S. K., & Kartal, M. T. (2024). Do patents, renewable energies and energy taxes in the transport sector reduce transportation carbon emissions in the European Union? International Journal of Sustainable Development & World Ecology, Query date: 2024-08-25 14:40:42, 1-12. https://doi.org/10.1080/13504509.2024.2365696

Pedroso, J., & Kyrönviita, J. (2020). Chapter 16: A Pluralistic Approach to the Question How to Balance Different Objectives of Sustainable Development through Environmental Taxes within the Framework of EU State Aid Law. GREIT Series, Query date: 2024-08-25 14:40:42. https://doi.org/10.59403/1a7mxkx017

Prudnikova, A. A. . (2023). Green Financing for Achieving Sustainable Development Goals: Current State and Prospects. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 16-23. https://doi.org/10.26794/1999-849x-2023-16-3-16-23

Rahman, Md. M. (2023). Impact of taxes on the 2030 agenda for sustainable development: Evidence from Organization for Economic Co-operation and Development (OECD) countries. Regional Sustainability, 4(3), 235-248. https://doi.org/10.1016/j.regsus.2023.07.001

Rao, M., Vasa, L., Xu, Y., & Chen, P. (2023). Spatial and Heterogeneity Analysis of Environmental Taxes' Impact on China's Green Economy Development: A Sustainable Development Perspective. Sustainability, 15(12), 9332-9332. https://doi.org/10.3390/su15129332

Reader, G. T. (2023). Engineering sustainable development-Realizing the UN's sustainable development goals. Progress in Sustainable Development, Query date: 2024-08-25 14:40:42, 1-54. https://doi.org/10.1016/b978-0-323-99207-7.00002-6

Risdiana, N., Utari, P., & Satyawan, I. A. (2021). Eco-office campaign as a way to achieve the sustainable development goals in Directorate General of Taxes. IOP Conference Series: Earth and Environmental Science, 724(1), 12097-12097. https://doi.org/10.1088/1755-1315/724/1/012097

Sabău-Popa, C. D., Bele, A. M., Bucurean, M., Mociar-Coroiu, S. I., & Tarcă, N. N. (2024). A Panel Analysis Regarding the Influence of Sustainable Development Indicators on Green Taxes. Sustainability, 16(10), 4072-4072. https://doi.org/10.3390/su16104072

Semenova, N. N.. (2023). ESG-Transformation of Russian Companies in the Interests of Sustainable Development. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 57-65. https://doi.org/10.26794/1999-849x-2023-16-3-57-65

Syahrizal, H., & Jailani, M. S. (2023). Types of Research in Quantitative and Qualitative Research. QOSIM Journal: Journal of Education, Social & Humanities, 1(1), 13-23. https://doi.org/10.61104/jq.v1i1.49

Tarasov, A. A. (2020). Lending to the Corporate Sustainable Development. Economics, Taxes & Law, 13(4), 90-98. https://doi.org/10.26794/1999-849x-2020-13-4-90-98

Thiel, S. van. (2020). Chapter 1: Sustainable Taxes for Sustainable Development. GREIT Series, Query date: 2024-08-25 14:40:42. https://doi.org/10.59403/1a7mxkx002

Tkachenko, A. A. (2022). Global Challenges and Risks on the Way to Achieving the UN Sustainable Development Goals by Russian Entrepreneurship. Economics, Taxes & Law, Query date: 2024-08-25 14:40:42, 6-16. https://doi.org/10.26794/1999-849x-2022-15-5-6-16

Ullah, S., Luo, R., Adebayo, T. S., & Kartal, M. T. (2022). Dynamics between environmental taxes and ecological sustainability: Evidence from top-seven green economies by novel quantile approaches. Sustainable Development, 31(2), 825-839. https://doi.org/10.1002/sd.2423

Umobong, A. A. (2024). Direct Taxes and Human Development in Nigeria 1970 -2022: Vector Error Correction Model. International Journal of Research Publications and Reviews, 5(7), 4509-4520. https://doi.org/10.55248/gengpi.5.0724.2003

Vladisavljević, M. (2022). Review of: 'Tobacco Taxes as the Unsung Hero: Impact of a Tax Increase on Advancing Sustainable Development in Colombia'. Query date: 2024-08-25 14:40:42. https://doi.org/10.32388/6i92kx

Willkomm, S. (2023). Planet, People, Profit - and Paying Taxes? Sustainable Institutional Investors and Corporate Tax Avoidance. SSRN Electronic Journal, Query date: 2024-08-25 14:40:42. https://doi.org/10.2139/ssrn.4351535

Xie, P., & Jamaani, F. (2022). Do green innovation, energy productivity and environmental taxes limit carbon emissions in developed economies: Implications for sustainable development. Structural Change and Economic Dynamics, 63 (Query date: 2024-08-25 14:40:42), 66-78. https://doi.org/10.1016/j.strueco.2022.09.002

Xin, N., & Xie, Z. (2022). Financial inclusion and trade adjusted carbon emissions: Evaluating the role of environment related taxes using non-parametric panel methods. Sustainable Development, 31(1), 78-90. https://doi.org/10.1002/sd.2375

Unduhan

Diterbitkan

2024-08-25

Terbitan

Bagian

##section.default.title##