Abstract
This paper extends our previous study by discussing in more details the composition and functions of the Board of Review in Hong Kong. We conduct a trend analysis on the Board’s decisions by examining three recent informal tax cases relating to compliance behavior for individual taxpayers in Hong Kong. We find that the more recent Board’s decisions are quite consistent with our previous findings. The level of penalty tax levied increases with the intention of the taxpayers to avoid tax, the magnitude of tax undercharged and the poor attitude of taxpayers. Despite the regular changes in the composition of the Board members, consistency in the Board’s decisions may be explained by the following reasons: there is no change in principle or in spirit in making decisions, there is no new development in the penalty policy and the Board has been adopting the decisions of precedent Board cases in similar situations.
Highlights
When faced with tax moral dilemmas, it is generally believed that ethics can serve as guidelines for taxpayers on how to act rightly and justly
We conduct a trend analysis on the Board’s decisions by examining another three recent informal tax cases relating to compliance behavior for individual taxpayers in Hong Kong
The section describes and discusses the composition and functions of the Board in Hong Kong. This is followed by a section which critically examines three informal tax cases related to compliance behavior of individual taxpayers in Hong Kong
Summary
The Board of Review (Inland Revenue Ordinance) is an independent statutory body constituted under section 65 of the Inland Revenue Ordinance (the IRO) to determine tax appeals. The Board consists of a chairman and ten deputy chairmen, who are persons with. 2009 legal training and experience, and not more than 150 other members, all of whom are appointed by the Chief Executive of Hong Kong. The second author of this paper was appointed by the Chief Executive of the Hong Kong government as a member to the Board for a period of three years up to 31 December 2007
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