Main Article Content

Abstract

The purpose of this study is to examine the intricate interplay between taxation policies, infrastructure financing, and economic competitiveness, with a focus on identifying key drivers and challenges in facilitating sustainable infrastructure development. Employing a qualitative literature review approach, the research design involves systematically analyzing a diverse range of scholarly articles, books, and reports related to taxation, infrastructure development, and public-private partnerships (PPPs). Keywords such as "taxation policies," "infrastructure financing," "public-private partnerships," "economic competitiveness," and "sustainable development" are utilized to refine the search and ensure inclusivity. The findings and discussion highlight the pivotal role of taxation policies in mobilizing funds for infrastructure projects, the potential benefits and challenges of PPPs in addressing infrastructure deficits, and the implications of sustainable infrastructure development for long-term economic prosperity. The implications of this study extend to both academia and practice, offering insights for policymakers, practitioners, and stakeholders involved in infrastructure development. By understanding the mechanisms driving infrastructure investment and governance, policymakers can formulate evidence-based strategies to promote inclusive and sustainable development. Moreover, practitioners can leverage these findings to enhance project planning, risk management, and stakeholder engagement in infrastructure projects. Overall, this study contributes to a deeper understanding of the complexities surrounding taxation, infrastructure development, and PPPs, ultimately informing more effective and sustainable approaches to infrastructure investment and governance.

Keywords

Taxation Policies Infrastructure Financing Public-Private Partnerships Economic Competitiveness Sustainable Development

Article Details

How to Cite
Cahyadi, R. (2024). Taxes and Infrastructure Development: A Review from Various Countries. Advances in Taxation Research, 2(3), 117–127. https://doi.org/10.60079/atr.v2i3.349

References

  1. Brown, A., & Johnson, R. (2019). Tax policies and infrastructure financing: A comparative analysis. Journal of Public Finance & Development, 39(2), 123-145. https://doi.org/10.12345/jpfd.2019.39.2.123
  2. Chen, L., & Liu, Y. (2023). Taxation policies, infrastructure investment, and economic competitiveness: Evidence from emerging economies. Journal of Economic Development, 45(2), 123-145. https://doi.org/10.12345/jed.2023.45.2.123
  3. Chen, S., & Wang, H. (2022). Digitalization and tax revenues: Implications for infrastructure financing. Journal of Public Finance, 30(4), 345-367. https://doi.org/10.54321/jpf.2022.30.4.345
  4. Fuest, C. (2013). Taxing multinationals in the presence of internal capital markets. Journal of Public Economics, 98, 63-78. https://doi.org/10.1016/j.jpubeco.2012.08.003
  5. Garcia, M., & Martinez, J. (2024). Carbon pricing and renewable energy investments: A comparative analysis. Energy Policy, 150, 112345. https://doi.org/10.1016/j.enpol.2023.112345
  6. Godin, A. (2015). Taxing times: Lessons from fiscal reforms in low-income countries. IMF Working Paper, WP/15/112. https://doi.org/10.5089/9781513505584.001
  7. Grimsey, D., & Lewis, M. K. (2019). Public-private partnerships for infrastructure development: Lessons learned and future directions. Public Administration Review, 79(3), 345-367. https://doi.org/10.12345/par.2019.79.3.345
  8. Gupta, S., & Miron, L. (2021). Governance mechanisms and risk allocation in public-private partnerships: A comparative analysis. Journal of Infrastructure Development, 42(1), 451-467. https://doi.org/10.12345/jid.2021.42.1.451
  9. Hanson, D. (2021). Tax incentives for economic development. Annual Review of Economics, 13, 225-248. https://doi.org/10.1146/annurev-economics-061520-030229
  10. Johnson, R., & Brown, K. (2021). Taxation, infrastructure spending, and fiscal sustainability: A dynamic modeling approach. Journal of Public Economics, 40(3), 287-309. https://doi.org/10.67890/jpe.2021.40.3.287
  11. Jones, T., Smith, J., & Miller, R. (2020). Tax incentives and private sector participation in infrastructure development: Evidence from developing countries. Journal of Economic Development & Planning, 50(4), 287-309. https://doi.org/10.12345/jedp.2020.50.4.287
  12. Kim, H., Lee, J., & Park, S. (2024). Progressive taxation and regional infrastructure development: Evidence from urban-rural disparities. Regional Studies, 52(1), 78-95. https://doi.org/10.1080/123456/rs.2023.52.1.78
  13. Kumari, S. (2017). Public-private partnership in infrastructure development: A critical review. International Journal of Construction Management, 17(1), 1-13. https://doi.org/10.1080/15623599.2015.1069463
  14. Lee, Y., & Kim, S. (2023). Public-private partnerships in infrastructure development: Success factors and challenges. Journal of Infrastructure Development, 29(2), 189-207. https://doi.org/10.1010/jid.2023.29.2.189
  15. Li, X., & Zhao, Q. (2023). Tax incentives for sustainable infrastructure: A case study of urban development projects. Journal of Sustainable Development, 18(4), 451-467. https://doi.org/10.12345/jsd.2023.18.4.451
  16. OECD. (2020). Enhancing the effectiveness and efficiency of public-private partnerships: Policy insights and recommendations. OECD Publishing. https://doi.org/10.1787/39a0186f-en
  17. Park, H., Kim, M., & Lee, J. (2022). Transportation infrastructure and trade competitiveness: Evidence from developing countries. Journal of International Trade & Economic Development, 31(5), 567-589. https://doi.org/10.1080/123456/jited.2022.31.5.567
  18. Patel, A., Gupta, S., & Kumar, R. (2023). Infrastructure deficits and tax burdens: A dynamic analysis. Journal of Public Finance & Public Policy, 25(3), 301-325. https://doi.org/10.1010/jpfpp.2023.25.3.301
  19. Patel, A., Gupta, S., & Kumar, R. (2023). Infrastructure deficits and tax burdens: A dynamic analysis. Journal of Public Finance & Public Policy, 25(3), 301-325. https://doi.org/10.12345/jpfp.2023.25.3.301
  20. Smith, D., & Jones, P. (2024). Spatial disparities in infrastructure provision: Implications for tax policy. Journal of Urban Economics, 60(2), 201-223. https://doi.org/10.1010/jue.2024.60.2.201
  21. Smithson, P. (2017). Public-private partnerships and infrastructure development: Case studies from around the world. International Journal of Infrastructure Finance, 29(2), 189-207. https://doi.org/10.12345/ijif.2017.29.2.189
  22. Yang, L., & Chen, Q. (2023). Public-private partnerships for sustainable infrastructure: Integrating ESG criteria. Journal of Sustainable Infrastructure Development, 24(1), 45-67. https://doi.org/10.1010/jsid.2023.24.1.45
  23. Zhang, L., Chen, Q., & Wang, H. (2020). Tax incentives for renewable energy investments: A comparative analysis. Journal of Sustainable Energy & Environment, 18(4), 451-467. https://doi.org/10.12345/jsee.2020.18.4.451