Coverart for item
The Resource Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development

Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development

Label
Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development
Title
Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development
Contributor
Subject
Language
eng
Summary
The book provides an overview of the main issues related to doing business in China and the ASEAN region. Topics include the role of double taxation agreements 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. Drawing on the results of these discussions, the book also sheds light on the question of whether different taxing institutions are needed in the region. Finally, it provides case studies on various countries
Geographic coverage
Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Sharkey, N.C
Series statement
Routledge studies in the growth economies of Asia
http://library.link/vocab/subjectName
  • ASEAN
  • tax policy
  • tax compliance
  • local tax
  • self-assessment
  • tax authorities
  • tax reform
  • tax incentive
  • tax system
  • tax treaty
  • residence
Label
Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development
Instantiates
Publication
Contents
  • Greater China and South East Asia : a taxing problem?
  • Sharkey, N.C.
  • ; p. 1-12
  • Considering different approaches to tax law in China and ASEAN : a political, philosophical and pragmatic rationale
  • Sharkey, N.C.
  • ; p. 13-37
  • China's local tax regimes : devolution, tax farming and fiscal federalism
  • Hendrischke, H.
  • Krug, B.
  • Zhu, Z.
  • ; p. 38-61
  • Localization of central taxation in China
  • Sharkey, N.C.
  • ; p. 62-72
  • Tax compliance and administrative challenges : lessons from the Philippine experience
  • Chaikin, D.
  • Cadiz Dyball, M.
  • ; p. 73-96
  • Self assessment system in Malaysia : performance to date and challenges ahead
  • Loo, E.C.
  • McKerchar, M.
  • ; p. 97-109
  • The impact of workplace learning groups on ethical behaviour in the Indonesian Tax Office
  • Collier, K.
  • Rokhman, A.
  • Ayuandini, S.
  • ; p. 110-125
  • Tax reform and economic development in Vietnam
  • Tran-Nam, B.
  • ; p. 126-146
  • How history has shaped the Hong Kong revenue regime
  • Cullen, R.
  • Wong, A.
  • ; p. 147-190
  • The impact of tax incentives on economic development in Singapore and Hong Kong
  • Phua Lye Huat, S.
  • Halkyard, A.
  • ; p. 191-213
  • Bilateral tax treaties and ASEAN economic integration : current position and future prospects
  • Jogarajan, S.
  • ; p. 214-235
  • Tax residence and regions : addressing South East Asian transnationalism through ASEAN
  • Sharkey, N.C.
  • Bain, K.
  • ; p. 236-247
  • The wrap : impact of a region's tax systems on the changing world order
  • Grbich, Y.
  • Sharkey, N.C.
  • Wong, E.
  • ; p. 248-258
Extent
xxiii, 291 p.
Isbn
9781138851801
Label
Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development
Publication
Contents
  • Greater China and South East Asia : a taxing problem?
  • Sharkey, N.C.
  • ; p. 1-12
  • Considering different approaches to tax law in China and ASEAN : a political, philosophical and pragmatic rationale
  • Sharkey, N.C.
  • ; p. 13-37
  • China's local tax regimes : devolution, tax farming and fiscal federalism
  • Hendrischke, H.
  • Krug, B.
  • Zhu, Z.
  • ; p. 38-61
  • Localization of central taxation in China
  • Sharkey, N.C.
  • ; p. 62-72
  • Tax compliance and administrative challenges : lessons from the Philippine experience
  • Chaikin, D.
  • Cadiz Dyball, M.
  • ; p. 73-96
  • Self assessment system in Malaysia : performance to date and challenges ahead
  • Loo, E.C.
  • McKerchar, M.
  • ; p. 97-109
  • The impact of workplace learning groups on ethical behaviour in the Indonesian Tax Office
  • Collier, K.
  • Rokhman, A.
  • Ayuandini, S.
  • ; p. 110-125
  • Tax reform and economic development in Vietnam
  • Tran-Nam, B.
  • ; p. 126-146
  • How history has shaped the Hong Kong revenue regime
  • Cullen, R.
  • Wong, A.
  • ; p. 147-190
  • The impact of tax incentives on economic development in Singapore and Hong Kong
  • Phua Lye Huat, S.
  • Halkyard, A.
  • ; p. 191-213
  • Bilateral tax treaties and ASEAN economic integration : current position and future prospects
  • Jogarajan, S.
  • ; p. 214-235
  • Tax residence and regions : addressing South East Asian transnationalism through ASEAN
  • Sharkey, N.C.
  • Bain, K.
  • ; p. 236-247
  • The wrap : impact of a region's tax systems on the changing world order
  • Grbich, Y.
  • Sharkey, N.C.
  • Wong, E.
  • ; p. 248-258
Extent
xxiii, 291 p.
Isbn
9781138851801

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