(b) As the tax rates are low in Hong Kong, residents lack the working incentives (工作動機).

(c) The tax filling process in Hong Kong is complicated.

(d) Hong Kong’s low tax rates are one of the main reasons why it attracts foreign investment.

(e) As civil servants work for the government, they are allowed to pay taxes at lower rates.

(f) Hong Kong’s tax base is narrow, with a small number of taxpayers contributing to the government’s tax revenue.

(g) In Hong Kong, around 50% of the government’s tax revenue comes from three types of income taxes: profits tax, bets and sweeps tax and duties.

(h) Hong Kong has a simple tax structure with few types of taxes.

(i) Hong Kong relies too much on direct taxes as revenue sources. Revenue will drop greatly if Hong Kong’s economic conditions worsen.

(j) It is our rights to pay taxes to government on time