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The Study Of The Relationship Of Law On Taxation In Macao Special Administrative Region

Posted on:2004-07-12Degree:MasterType:Thesis
Country:ChinaCandidate:J H LiangFull Text:PDF
GTID:2156360092995772Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Tax policy is one of the main issues that concerns the government of the Macao Special Administrative Region when considering administrative policies. In order that the legal structure of tax system is designed to permit and support its effective implementation, this thesis intends to analyze the relation of law on taxation under the consideration of the debt theory as stated in the Civil Law. The relation of law on taxation includes the stages of establishment, definition and repayment of liabilities against tax debts.This study mainly focuses on the rights and obligations between the government and tax bearers. Research is based on the documentary materials and information resources concerning the tax theory in Germany and Japan. With these supportive information and by laying special emphasis on the operation and the administrative procedures on practical cases under the existing Macao tax law, a thorough exploration and analysis is made.This thesis consists of six chapters :Chapter One - This chapter is a general profile of the tax system in Macao SAR, whichmainly covers the significance, functions, legislative body and taxation principles includingrule by tax law, equity in taxation and effectiveness in taxation.Chapter Two - This chapter is an illustration on the legal basis of tax system in Macao SARthrough the exploration and comparison of tax theory in Germany and Japan.Chapter Three - This Chapter explains the nature and legitimacy requirement of tax law andthe establishment for tax debts.Chapter Four - This chapter introduces the functions of government authority such asaccessing the appropriate tax on taxpayers; defining ways to include taxes based on accountsand records; explaining the calculation of tax based on valuations as well as discussing theconcepts of legitimacy of tax notification, tax relief, tax refund, administrative remedyChapter Five - This chapter examines the measures of collecting taxes and imposing interests,fines, tax preservation and tax execution when the taxpayers violate the tax law. In addition, italso discusses the forfeiture of rights to collect tax when it reaches beyond the statute oflimitation, i.e. 5 years.Chapter Six - The last chapter studies the problems that exist in the tax regulatory system andthe proposed solutions for reformation.
Keywords/Search Tags:Tax, Tax law, Tax debt, Taxpayer, Rule by tax law
PDF Full Text Request
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