Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development / [book]
edited by Nolan Cormac Sharkey
- New York, NY : New York, NY : Routledge, 2012.
- xxv, 291 p. : ill.
- Routledge studies in the growth economies of Asia ; 110 .
- Routledge studies in the growth economies of Asia (2005) ; 110 .
Includes bibliographical references (p. [259]-285) and index
Greater China and South East Asia: a taxing problem? / Nolan Cormac Sharkey -- Considering different approaches to tax law in China and ASEAN: a political, philosophical and pragmatic rationale / Nolan Cormac Sharkey -- China's local tax regimes: devolution, tax farming and fiscal federalism / Hans Hendrischke, Barbara Krug and Ze Zhu -- Localization of central taxation in China / Nolan Cormac Sharkey -- Tax compliance and administrative challenges: lessons from the Philippine experience / David Chaikin and Maria Cadiz Dyball -- Self assessment system in Malaysia: performance to date and challenges ahead / Ern Chen Loo and Margaret McKerchar -- The impact of workplace learning groups on ethical behaviour in the Indonesian tax office / Kate Collier, Ali Rokhman and Sherria Ayuandini -- Tax reform and economic development in Vietnam / Binh Tran-Nam -- How history has shaped the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- The impact of tax incentives on economic development in Singapore and Hong Kong / Stephen Phua Lye Huat and Andrew Halkyard -- Bilateral tax treaties and ASEAN economic integration: current position and future prospects / Sunita Jogarajan -- Tax residence and regions: addressing South East Asian transnationalism through ASEAN / Nolan Sharkey and Kathrin Bain -- The wrap: impact of a region's tax systems on the changing world order / Yuri Grbich, Nolan Cormac Sharkey and Edmond Wong