University of Macau Library

Author: Lo, Wai Kin; Noronha, Carlos
Title: The taxation system in Macau: Perspectives from the accounting professionals
Journal Name: Euro Asia Journal of Management
Pub. Info: Dec. 2013, Vol.23, No.1/2, pp. 67-92
Keyword: Taxation；Macau；Accounting professionals
Abstract: Abstract : The objective of this research is to understand and evaluate the tax system in Macau. It represents an in-depth documentation of tax practitioners' opinions on the tax system in Macau. Furthermore, the research also serves as an input into future discussions about changes in tax policies for the government as well as for the Legislative Assembly of Macau. The study shows that there are currently some problems that the government needs to pay attention to. On the other hand, further study is required to identify some contradictions in the opinions on the changes of the tax policies among the practitioners in Macau. Paragragh Headings: 1. Introduction 2. Taxation in Macau 2.1. General introduction 2.2. Current development 3. Theoretical framework 3.1. Objective of taxation 3.2. Good tax system 4. Research design and methodology 4.1. Target setting 4.2. Selection of research methods and questions 4.3. Research procedures and process 5. Findings 5.1. Background of the interviewees 5.2. Result of the interview 6. Conclusions and limitations