| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Simmons, Richard S. |
| Article Title | Attitudes towards tax evasion and the tax system in Hong Kong / Richard S Simmons and T Y Cheng. |
| Is Part Of | Taxation ; no.15, Dec 1993, p.14-18, illus. |
| Abstract | Surveying peoples' attitudes towards tax evasion is admittedly a somewhat indirect way of seeking out the extent of the phenomenon, the main drawback being the gap between the holding of attitudes towards tax evasion, and the actual practice of not paying the tax due. |