Automatic exchange of financial information from the perspective of tax fairness and transparency
Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these principles. The aim of this study is to contribu...
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| Format: | Article |
| Language: | English |
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Indonesian Institute for Counseling, Education and Therapy (IICET)
2024-11-01
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| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| Subjects: | |
| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/3291 |
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| _version_ | 1832584505797378048 |
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| author | Isnaini Isnaini Joni Emirzon Ridwan Ridwan |
| author_facet | Isnaini Isnaini Joni Emirzon Ridwan Ridwan |
| author_sort | Isnaini Isnaini |
| collection | DOAJ |
| description | Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these principles. The aim of this study is to contribute to the ongoing international tax discussion and facilitate further research on the multiple dimensions of tax fairness and transparency in the global financial ecosystem. The type of research used is normative legal research. The results show that AEOI can help prevent tax evasion, ensure taxpayer compliance, and strengthen international cooperation in the fight against tax evasion and fraud. Challenges such as data security and compliance costs can be addressed with the development of better technology and regulatory frameworks. AEOI reflects countries' vision for tax fairness and transparency that supports social welfare and economic stability. |
| format | Article |
| id | doaj-art-251623f86b9e4794b1caa112b5657da7 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-251623f86b9e4794b1caa112b5657da72025-01-27T12:46:14ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032024-11-0110448049010.29210/0202432912382Automatic exchange of financial information from the perspective of tax fairness and transparencyIsnaini Isnaini0Joni Emirzon1Ridwan Ridwan2Universitas SriwijayaUniversitas SriwijayaUniversitas SriwijayaTax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these principles. The aim of this study is to contribute to the ongoing international tax discussion and facilitate further research on the multiple dimensions of tax fairness and transparency in the global financial ecosystem. The type of research used is normative legal research. The results show that AEOI can help prevent tax evasion, ensure taxpayer compliance, and strengthen international cooperation in the fight against tax evasion and fraud. Challenges such as data security and compliance costs can be addressed with the development of better technology and regulatory frameworks. AEOI reflects countries' vision for tax fairness and transparency that supports social welfare and economic stability.https://jurnal.iicet.org/index.php/jppi/article/view/3291transparency, tax, justice perspective, financial information |
| spellingShingle | Isnaini Isnaini Joni Emirzon Ridwan Ridwan Automatic exchange of financial information from the perspective of tax fairness and transparency JPPI (Jurnal Penelitian Pendidikan Indonesia) transparency, tax, justice perspective, financial information |
| title | Automatic exchange of financial information from the perspective of tax fairness and transparency |
| title_full | Automatic exchange of financial information from the perspective of tax fairness and transparency |
| title_fullStr | Automatic exchange of financial information from the perspective of tax fairness and transparency |
| title_full_unstemmed | Automatic exchange of financial information from the perspective of tax fairness and transparency |
| title_short | Automatic exchange of financial information from the perspective of tax fairness and transparency |
| title_sort | automatic exchange of financial information from the perspective of tax fairness and transparency |
| topic | transparency, tax, justice perspective, financial information |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/3291 |
| work_keys_str_mv | AT isnainiisnaini automaticexchangeoffinancialinformationfromtheperspectiveoftaxfairnessandtransparency AT joniemirzon automaticexchangeoffinancialinformationfromtheperspectiveoftaxfairnessandtransparency AT ridwanridwan automaticexchangeoffinancialinformationfromtheperspectiveoftaxfairnessandtransparency |