Modern democratic societies view taxation with various functions, such as public expenditure financing, income redistribution and intra- and intergenerational wealth and correction of externalities, as a means of regulating economic and social life, involving the process of governing policy and legal framework and implementation in a transparent, effective and efficient manner accountable in achieving the national goals of the nation. The legitimacy of piracy in a modern democratic society politically requires the consent of the people in the form of a law, and administratively has to be implemented in a transparent, effective, efficient, and economically rewarding payer so that it is highly accountable to the stakeholders. The main purpose of the GAP cluster is to accommodate it.

Cluster Chair: Prof. Dr. Gunadi, M.Sc., Akt
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