POLTAX Research Roadmap (2025–2030) presents a phased research agenda that positions taxation as a political, social, and economic instrument for advancing public welfare, strengthening fiscal governance, and enhancing national resilience.
The roadmap begins with mapping strategic taxation issues from political, social, and economic perspectives. It then examines taxation as a political product and a mechanism for democratic governance. The subsequent phases focus on taxation as an instrument for human development and social justice, followed by research on taxation as a strategic tool for strengthening food security, energy security, and maritime resilience. The final phase emphasizes the integration of taxation into governance frameworks and national development strategies.