| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Cheung, Daniel. |
| Article Title | Self-assessment : the reform of Tax Administration in Hong Kong / Daniel Cheung ... [et al.]. |
| Is Part Of | The Hong Kong accountant ; v.6, no,4, Jul/Aug 1995, p.56-60, +1p., illus. |
| Abstract | The purpose of this paper is to study the feasibiltiy of introducing self-assessment in the Hong Kong tax system. First the authors will examine the recent development of self-assesssment in Australia and will evaluate the potential benefits and problems of introducing self-assessment in Hong Kong. Some important issues in developing self-assessment are also discussed. A survey collecting the views of tax practitioners are summarised and analysed. There is also a final concluding remark on the direction of introducing self-assessment in Hong Kong. |