The Comparative Study On Personal Income Tax In ASEAN 4

In the middle of 1980s, there came the wave of tax reform spreading the wholeworld. Following the step of America, ASEAN 4(Singapore, Malaysia, Thailand andPhilippines) took a series of reforms in personal income tax (PIT).Till now, the studieson the tax reform of developed and developing countries have been made respectivelyby many researchers, but less comparative studies have been focused on PIT ofdeveloping countries, especially ASEAN countries. Recently, ASEAN 4 have madegreat progress in the economic field, while PIT in those countries is experiencingprofound changes and becoming more and more important. As ASEAN 4 and Chinaare sharing the same developing period, making comparative study on PIT of ASEAN4 will provide us good experience.The thesis adopts the methods of case analysis and comparative analysis toconduct a comprehensive research on the taxpayer, taxable income, tax expenditures,tax rate and tax administration. By doing the comparative analyses, the thesis revealsthe disadvantages and advantages of the taxation and then gives my opinions to thePIT reforms in China.The thesis consists of six chapters. Chapter 1 is the introduction; Chapter 2discusses the theories relating to PIT, including the views of Keynesian economicsand Supply-side economics; Chapter 3 to chapter 5 conducts a comprehensiveresearch on the taxpayer, taxable income, tax expenditures, tax rate and taxadministration; Chapter 6 analyzes PIT taxation in China and gives my own opinionsto the PIT reforms.