Taxation of Income in Singapore and Hong Kong  

Oleh:

Halkyard, Andrew ; Phua, Lye Huat ; Stephen

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Singapore Journal of Legal Studies (Jul. 2007), page 1-24.
Topik: TAXATION; taxation; income

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: SS46 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Singapore and Hong Kong share a common legal heritage in income taxation. Given the spectacular economic growth enjoyed by both, it is instructive to analyse how the common inheritance and values have produced very different taxation systems in both states. This article commences with a brief historical account of the development of those systems, and the role the common law has played in shaping them. It then attempts to identify the unique imperatives that are absent in other areas of law to account for the diversions in the two systems of taxation. That is followed by an analysis of how both systems meet the challenge of maintaining a viable tax base without compromising the ease of compliance and the rights of taxpayers. It concludes with observations on how both taxation systems are poised to meet the challenges posed by the economic conditions prevalent in the 21st century, and to articulate the role the common law will play in that context.

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