Comparison Of Country Tax Provisions In Increasing Country Income

Abstract

Tax is an important aspect of state revenue, which is then used for development and carrying out state activities. Different countries have different provisions in applying taxes to the public and companies. This condition has implications for different state revenues, so that public services in each country also show differences. On that basis, this article examines various tax provisions in emerging market and developed countries, in an effort to compare the provisions of the two groups of countries. This article uses a literature study from various literatures to examine tax provisions in emerging market countries and developed countries. The search results show that the percentage of taxes in developed countries, such as the United States and Germany is much higher than the percentage of taxes in Indonesia and Malaysia. This has implications for better optimization of public services in developed countries, because the government has sufficient funds. In addition, the existence of social security and health insurance is better in developed countries than in emerging market countries due to the high percentage of taxes. However, this large tax provision also received opposition from the community because it was considered burdensome for workers.