Taxation in ASEAN and China : Local Institutions, Regionalism, Global Systems and Economic Development

ISBN-13: 9780415608893 / Angielski / Twarda / 2012 / 320 str.

Nolan Sharkey

Opis

This book gathers a cross-disciplinary group of imminent scholars who have focussed their research on Tax in ASEAN and China and traverses a wide range of regional issues and jurisdictions. Topics cover the role of DTAs in regional integration, the impact of social institutions on tax, corruption and its causes, economic development and taxation and the use of education in developing systems. Countries covered include China, Vietnam, Hong Kong, Singapore, the Philippines, Malaysia and Indonesia. Fundamentally this book sheds light on the question of whether different taxing institutions are needed in the region.

Spis treści

1. Greater China and South East Asia: A Taxing Problem? Nolan Cormac Sharkey  2. Considering Different Approaches to Tax Law in China and ASEAN: A Political, Philosophical and Pragmatic Rationale Nolan Cormac Sharkey  3. China’s Local Tax Regimes: Devolution, Tax Farming and Fiscal Federalism Hans Hendrischke, Barbara Krug and Ze Zhu  4. Localization of Central Taxation in China Nolan Cormac Sharkey  5. Tax Compliance and Administrative Challenges: Lessons from the Philippine Experience David Chaikin and Maria Cadiz Dyball  6. Self Assessment System in Malaysia: Performance to Date and Challenges Ahead Ern Chen Loo and Margaret McKerchar  7. The impact of workplace learning groups on ethical behaviour in the Indonesian Tax Office  Kate Collier, Ali Rokhman and Sherria Ayuandini  8. Tax Reform and Economic Development in Vietnam Binh Tran-Nam  9. How history has shaped the Hong Kong revenue regime Richard Cullen and Antonietta Wong  10. The impact of tax incentives on economic development in Singapore and Hong Kong Stephen Phua Lye Huat and Andrew Halkyard  11. Bilateral tax treaties and ASEAN economic integration – current position and future prospects Sunita Jogarajan  12. Tax Residence and Regions: Addressing South East Asian Transnationalism through ASEAN Nolan Cormac Sharkey and Kathrin Bain  13. The Wrap: Impact of a region’s tax systems on the changing world order Yuri Grbich, Nolan Cormac Sharkey and Edmond Wong

O autorze

Nolan Cormac Sharkey is Senior Lecturer at the Australian School of Taxation, University of New South Wales, Australia.