Work

Effect of Tax Rates on Tax Compliance in International Joint Venture: A Systematic Literature Review

Year: 2025

Type: review

Abstract: This review systematically analyzes the literature on the effect of tax rates on tax compliance in International Joint Ventures. Of the 19 studies reviewed, 16 studies show that tax rates have a positive influence on International Joint Venture compliance, by increasing transparency, investment incentives, and financial stability. Meanwhile, the remaining 3 studies suggest that rate uncertainty can have a negative impact on joint venture compliance, especially in countries with unstable tax regulations. The results of this study provide a deeper understanding of the role of taxation in providing a reference for investors and policymakers in designing tax policies that are more conducive to cross-border investment.

Source: International Journal of Finance Research

DOI: 10.47747/ijfr.v6i1.2684

Authors: Mareta Putri, Belandina Anita Sere Sihombing, Mukhtaruddin Mukhtaruddin

Institution: Sriwijaya University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4408765996

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