The Review of Legal Politics of Increasing Value Added Tax (VAT) Rates in the National Economic Recovery

DOI

10.2991/978-2-38476-024-4_71How to use a DOI?

Keywords

Legal Politics; National Economic Recovery; Value Added Tax

Abstract

The aims of this research is to examine the legal politics of increasing Value Added Tax (VAT) rates in the recovery of the national economy affected by the global Covid-19 pandemic. This research uses a descriptive normative juridical and uses a statutory and conceptual approach that comes from primary and secondary legal sources. The results of this research indicate that the legal politics of increasing the rate of Value Added Tax (VAT) as a national economic recovery strategy is less precise/incorrect and risky, since it can cause inflation in the state of the national economy that has not fully recovered. In the context of national economic recovery, the efforts to suppress state spending are more efficient than the increase in Value Added Tax (VAT) which is prone to risk.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sudiyana Sudiyana
AU  - Sunarya Raharja
PY  - 2023
DA  - 2023/04/19
TI  - The Review of Legal Politics of Increasing Value Added Tax (VAT) Rates in the National Economic Recovery
BT  - Proceedings of the International Conference On Law, Economics, and Health (ICLEH 2022)
PB  - Atlantis Press
SP  - 705
EP  - 711
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-024-4_71
DO  - 10.2991/978-2-38476-024-4_71
ID  - Sudiyana2023
ER  -