Debate on the Hong Kong tax base: its criteria, principles, and problems

Article Abstract:

The author outlines recommendations of the Hong Kong Society of Accountants in 1999 that a Tax System Review Committee be established. Topics include an overview of Hong Kong's tax base, tax selection criteria and principles, and criteria for evaluating new broad-based taxes.

China, Management, Tax reform, Tax policy

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Compliance costs of corporate taxation in Hong Kong

Article Abstract:

The authors discuss a study of the costs of income tax compliance by corporations in Hong Kong which was based upon data from the 1995-96 tax year. Compliance costs differ according to business size and are generally high relative to other nations, in part due to the use of professional tax advisers. Charts and tables are included.

Tax Law, Economic aspects, Corporate income taxes

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An exploratory study of the framework of the Hong Kong tax agent system

Article Abstract:

The authors investigate the issue of licensing of tax agents which will likely occur in Hong Kong as part of a reform effort to increase taxpayer compliance and institute a self-assessment system of taxation. Systems of other countries are referenced and results of a survey of tax professionals are discussed.

International, Tax Administration, Standards, Analysis, Tax consultants, Tax administration and procedure, Comparative analysis

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