China and the ASEAN region have risen rapidly to a position of immense economic significance in the global economy. Academics, policy makers and businesses are all keen to understand more about taxation in China and ASEAN, and this work seeks to address this key issue by providing a comprehensive overview of the many often mentioned but little understood challenges of doing business in the region.
Traversing a wide range of regional issues and jurisdictions, topics covered include 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. Case studies are taken from countries such as China, Vietnam, Hong Kong, Singapore, the Philippines, Malaysia and Indonesia. 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.
Gathering together a cross-disciplinary group of eminent scholars, this work will be of great interest to all students and scholars of Asian economics, Asian finance and taxation in general.
Table of Contents
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
Nolan Cormac Sharkey is Senior Lecturer at the Australian School of Taxation, University of New South Wales, Australia.