Taxation in ASEAN and China
Subtitle: local institutions, regionalism, global systems and economic development
By: edited by Nolan Cormac Sharkey
Series: Routledge studies in the growth economies of Asia -- 110; Routledge studies in the growth economies of Asia (2005) -- 110.
Publisher: Routledge
Published: 2012
Place of publication: Milton Park, Abingdon, Oxon; New York, NY
Language: eng
Number of pages: 296
ISBN-13: 9780415608893; 9780203118993
Subjects: Taxation
Notes: Includes bibliographical references and index.
Table of contents: title: Greater China and South East Asia : a taxing problem? / Nolan Cormac Sharkey; title: Considering different approaches to tax law in China and ASEAN : a political, philosophical and pragmatic rationale / Nolan Cormac Sharkey; title: China's local tax regimes : devolution, tax farming and fiscal federalism / Hans Hendrischke, Barbara Krug and Ze Zhu; title: Localization of central taxation in China / Nolan Cormac Sharkey; title: Tax compliance and administrative challenges : lessons from the Philippine experience / David Chaikin and Maria Cadiz Dyball; title: Self assessment system in Malaysia : performance to date and challenges ahead / Ern Chen Loo and Margaret McKerchar; title: The impact of workplace learning groups on ethical behaviour in the Indonesian tax office / Kate Collier, Ali Rokhman and Sherria Ayuandini; title: Tax reform and economic development in Vietnam / Binh Tran-Nam; title: How history has shaped the Hong Kong revenue regime / Richard Cullen and Antonietta Wong; title: The impact of tax incentives on economic development in Singapore and Hong Kong / Stephen Phua Lye Huat and Andrew Halkyard; title: Bilateral tax treaties and ASEAN economic integration : current position and future prospects / Sunita Jogarajan; title: Tax residence and regions : addressing South East Asian transnationalism through ASEAN  / Nolan Sharkey and Kathrin Bain; title: The wrap : impact of a region's tax systems on the changing world order / Yuri Grbich, Nolan Cormac Sharkey and Edmond Wong.