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New Taxation Era

By
YUSTINUS PRASTOWO
· 8 minutes read
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Thirty years ago, Charles Adams, a renowned tax historian, concluded that taxpayers throughout the history of civilization had three types of behavior: fight, fraud and flight. If there is room for discussion, taxpayers will try to negotiate their tax obligations with the authorities. However, if there is no room for negotiation -- either because of the system, regulations or tax officials -- taxpayers will tend to cheat to save on taxes. The final choice, when cheating is not possible, is to move tax objects to other countries. Ultimately, tax is a game of information, about "who does what."

What was highlighted by Charles Adams does not seem to be excessive and can even find context in present times. What is being formulated by developed and developing countries at the Organization for Economic Cooperation and Development (OECD) and G20 is a response to deep concern over aggressive tax evasion practices.

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