Rani Rachmawati

145030207121011

JOURNAL REVIEW
The Politics of Taxation : a comparative persepective

1. Introduction

In this part writer explain about how government manage their tax policy. It
means the government must find the means to pay for its own existence and for the
service s its provides to citizens. This journal focus on politic of taxation but actually
taxation have many perspective other than it. The writers give a case of George Brush
(president of USA) who made deal of political mileage in the 1988. How the money
raised is the important one in achieving political balance between needed revenue and
popular reaction involves other than decision about the amount of tax money being
extracted. In this journal write that at least there are four criterias of tax policy which
are politics, economics, ethics, and administration.

2. Formulation of Problem
Taxation problem itself is a problem of citizen and their government. every
people who live, they are a subject to tax. There are many factors and problem which
inter-related to one and another. In this journal explained from political roots of tax
policy, political culture, public opinion, parties and ideologies, group politics, policy
reasons, the institution of taxation, and international influences.
The first is the political roots of tax policy, it is talk about how to create tax
policy because tax policy is different with the others policies. It is more complex. In a
political side tax policy is dominated by economist and lawyer who made the law and
they will accede to political concerns if there are conflicts. The second problem is
political culture, it is talk about the tax policy is different in one country with the
others country. It can happened because tax policy also depend on the culture. The
 third is Public opinion, it means that the opinion of public influence the tax policy but
this should be through the methods.
The fourth problem is policy reasons. Somestimes there is a error of the
reasons of policy in the governments or the government have the other purpose
through tax policy. The fifth problem is the institutions of taxation, it is a a technical
subject to help government in processes tax policy. The sixth problem is international
influences, it is about interntional relation between all country. Every country always
look at the tax policy in other country to know about policy which one can work well
or success

3. The Benefit of The Research

This research is usefull to help in creating or repairing tax policy because it is

explained about the impact, criteria and the problems of tax policy in which focus on
the tax policy in political perspective.

4. Theory Used in The Research

From many theory of taxation, the theory that writer use in this journal is from
Musgrave and Musgrave (1984) to support this research. The writer captured the
quote and taken in introduction of understanding tax policy.

5. Method

The method of this journal is a qualitative descriptive study or descriptive

methods. The writer provide fact from the case in the past, circumstances,
phenomena, and the relationship between the variable or influence on a conditions.

6. Discussion Outcome

From this journal give understanding about tax policy especially in political
perspective. Many parties involved or related in tax policy and the government have
to face many problem in processes tax policy.
7. Conclusion

Many criteria that tax policy have and many factors that influence tax policy
in a country. Each country usually see tax policy in other countries for the coparative
system or consideration. The government have to consider many aspect that can
influences the policy in the processes tax policy.

8. Opinion

In my opinion, we can get understanding of tax policy in political perspective.

The journal discuss of things that related with tax policy and politic. We can see
what kind of things that can influence of tax policy and the impact of that. From
here, we know about the important aspect in processes tax policy.