Date of Award
Doctor of Law (SJD)
Professor Dr. Nancy Yonge
Professor Michael Daw
Professor Dr. Chris Nwachukwu Okeke
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 in areas of the regulatory framework under the ASEAN Charter (AC) umbrella.
Lim, Rady, "The Adoption of a Harmonized Tax System and Tax Policy for ASEAN Tax Administration" (2021). Theses and Dissertations. 87.