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The Adoption Of A Harmonized Tax System And Tax Policy For Asean Tax Administration, Rady Lim Jan 2021

The Adoption Of A Harmonized Tax System And Tax Policy For Asean Tax Administration, Rady Lim

Theses and Dissertations

The purpose of this study will seek adoption of the Harmonized Tax System (HTS) and Tax Policy for ASEAN Tax Administration to reduce a tax burden to benefit taxpayers to promote a Consolidated Strategic Action Plan (CSAP) 2025 and beyond to accelerate AEC navigation. Therefore, the study of HTS has become interesting in the context of driven legal framework of existing tax cooperation to achieve its goal. However, a policy formation of rules-based ASEAN tax system has not been adopted due to a lack of trustworthiness, confidence, and unity dealing with tax consequences to set a harmonized tax policy system …


Challenges And Responses : An Analysis Of Economic Development Among Some East Asian Newly Industrializing Countries (Nics) Or Areas; The Effect Of Their Using Tax Incentive Systems To Attract Foreign Investment With Lessons From Taiwan's Tax Incentive System As An Illustration, Li Pai Chia Kuo Sep 2003

Challenges And Responses : An Analysis Of Economic Development Among Some East Asian Newly Industrializing Countries (Nics) Or Areas; The Effect Of Their Using Tax Incentive Systems To Attract Foreign Investment With Lessons From Taiwan's Tax Incentive System As An Illustration, Li Pai Chia Kuo

Theses and Dissertations

Sustained economic development since World War II was the phenomenon of the "East Asian Miracle," although the glory was tainted by the impact of the 1997 Asian financial crisis. South Korea, Taiwan, Singapore, and Hong Kong were among the East Asian Newly Industrializing Countries (NICs) who shared the phenomena but each had unique circumstances with which to deal. China, on the other hand, stagnated before the 1978 opening to the world but has improved spectacularly economically since, and retains its momentum going into the new millennium. The motive and dynamics of the East Asian economic phenomena have been studied thoroughly, …