| Journal Call no. | HJ3001.T39 |
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| Author | Simmons, Richard S. |
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| Article Title | The effect of tax audit on tax evasion behaviour in Hong Kong / Richard S. Simmons and T.Y. Cheng. |
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| Is Part Of | Taxation ; no.21, Jun 1995, p.11-13. |
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| Abstract | There are several reasons to suspect that tax evasion may be a serious problem in Hong Kong. A survey was conducted to investigate people's attitudes towards tax evasion in the territory by surveying a representative sample of the population, and found a surprisingly high level of acceptance of tax evasion amongst the citizens of Hong Kong. |
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