1. HKBU POLS 7050 Public Administration Topic: Is Goods and Services Tax an appropriate measure to broaden the tax base of Hong Kong? TSIM King Man, 09418210 YEUNG Ching Yin Masahiko, 09410201

8. Evaluation

9. Evaluation

10. Evaluation

11. Evaluation

14. GST mechanism GST on sale (output tax) GST on purchase (input tax) Less Net GST payable (positive amount) Net GST refundable (negative amount)

16. GST pros & cons Pros Cons Predictable Difficult to cancel Low rate Tax rate raise continuously Stable & continuous Increase admin. cost Fair: spend more, pay more Not fair to low income group Difficult to avoid Consumption shift to nearby regions Only charge to large business Also affect medium and small businesses

17. Feedbacks from society

19. End Thank you !