Business Commons^™

Can Education Improve Tax Compliance? Evidence From Different Forms Of Tax Education, Raymond M. K. Wong, Wai-Yee, Agnes Lo

Hong Kong Institute of Business Studies Working Paper Series

We examine whether tax compliance is improved via different forms of tax education. We argue that different types of tax education have respective impacts on tax compliance. To explore this empirical issue, we conduct a survey related to tax compliance among 205 students taking either a general tax course or a technical tax course in Hong Kong. Our findings suggest that sales tax compliance among undergraduate students was significantly improved if they had been exposed to a general tax education, and income and sales tax compliance among postgraduate students were significantly improved if they had taken a technical tax course.

Effects Of A Taxation Ethics Intervention On Hong Kong Undergraduates' Attitude Towards Tax Avoidance And Evasion, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

Increasing public concern over the ethical behaviour of accounting professionals, including those involved in providing tax services, has focused attention on the effectiveness of educational responses to the problem. Accordingly, this study investigates whether a tax ethics intervention imbedded in an undergraduate taxation course influences the attitudes towards tax avoidance and evasion of accounting major business students at a university in Hong Kong. The research also considers whether the intervention changes students' attitudes towards the importance of corporate ethics and social responsibility (CESR).

The study adopts a survey approach incorporating a pre-test/post-test data collection methodology. The surveys include case studies …

What Future For The Corporate Tax In The New Century?, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

It has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy has exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an examination of the problems besetting the tax today, a critical analysis of the conventional justifications for it, and a review of economic and political factors relevant to its continued existence, this article considers its future in the new century.

Five main criticisms of the tax are identified. First, allocating profit between tax jurisdictions is becoming increasingly …

An Investigation Into Whether A Link Exists Between Corporate Taxation And International Flows Of Direct Investment, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

The question of whether a country’s corporate tax regime has a significant influence on the level of foreign direct investment into that country is an important consideration in the design of national tax policy. This is especially true today in view of the recent increase in the global mobility of capital and subsequent increase in the importance of FDI to nations’ economies. However, research to date on this question has so far yielded inconclusive results.

By obtaining evaluations from taxation experts of the various attributes of the tax systems of selected countries, this study constructs indices of corporate tax attractiveness …