Property Taxation and Local Fiscal Justice in Southeast Asia: A Comparative Study

Authors

  • Alya Salsabila Rahma Chiang Mai Rajabhat University Author
  • Siti Noor Aini Universitas Negeri Makassar Author

DOI:

https://doi.org/10.65815/cwh7kq79

Keywords:

Property tax; local taxation; ASEAN; fiscal justice; decentralization

Abstract

Property taxation is essential for local government finance yet remains underutilized in Southeast Asia. This paper compares property tax systems in Indonesia, the Philippines, and Vietnam to assess their role in promoting local fiscal justice. Using institutional and legal analysis, the study examines valuation systems, rate structures, and political constraints. The findings indicate that weak administration and political resistance limit redistributive potential. The global contribution of this study lies in providing comparative insights into subnational tax justice in developing regions. The ASEAN experience offers lessons for strengthening local taxation to reduce inequality.

Published

2025-10-31

Issue

Vol. 2 No. 4 (2025): October, 2025

Section

Articles

License

Copyright (c) 2025 Alya Salsabila Rahma, Siti Noor Aini (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

All writings published in this journal are the personal views of the authors and do not represent the views of this journal or the authors’ affiliated institutions. Authors retain copyrights without any restriction under the license of Creative Commons Attribution 4.0 International (CC BY 4.0). 

How to Cite

Property Taxation and Local Fiscal Justice in Southeast Asia: A Comparative Study. (2025). Indonesian Tax Justice Review, 2(4). https://doi.org/10.65815/cwh7kq79