published_or_final_version / Public Health / Master / Master of Public Health

published_or_final_version / Business / Doctoral / Doctor of Philosophy

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / Law / Doctoral / Doctor of Philosophy

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

The Environmental Levy Scheme on Plastic Shopping was enforced in July 2009. The Levy aimed to create a direct fiscal disincentive to reduce the indiscriminate use of Plastic Shopping Bags and encourage consumers to switch to reusable shopping bags. In theory, fiscal instruments are more efficient and effective to change people’s behaviour, but its impacts towards attitude are still in question. Also, the level of green citizenship, which emphasising that people have the responsibility to protect and sustain the environment, is a good indicator to know people’s attitudes towards the environment, but the Hong Kong government tends to rely on fiscal disincentives to change people’s behaviour, Green Citizenship had never been addressed. Green citizenship is a personal commitment to learn more about the environment and to take responsible environmental action. Environmental citizenship encourages individuals, communities and organizations to think about the environmental rights and responsibilities we all have as residents of the planet Earth (Environmental Canada, 2006). This study carried out a questionnaire research to identify the policy effect that the Levy in Hong Kong have on environmental attitudes and behaviours, as well as to identify the relative impact of economic incentive versus Green Citizenship on green attitudes and behaviours. The survey was conducted from 25th April to 9th May 2012 for two weeks in the form of internet survey. The research found that the Environmental Levy Scheme on Plastic Shopping Bags affected citizens’ behaviour and attitude to reduce the use of plastic shopping bags, and also changed people’s behavioural intention to act pro-environmentally, if their beliefs are strong enough to override the disadvantages brought by pro-environmentally actions. However, the level of green citizenship in Hong Kong is still in a private level, the sense of green citizenship of the society is still weak, thus, a comprehensive education programme should be carried out by both the society (bottom-up) and the government (top-bottom) to raise the level of green citizenship of the society. / published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management

published_or_final_version / Professional Legal Education / Doctoral / Doctor of Philosophy

published_or_final_version / Economics and Finance / Master / Master of Economics

by Yip Wai-hon. / Bibliography: leaves [92]-97 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1984

by Mo Wai-bun. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1990. / Bibliography: leaf 52. / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / ACKNOWLEDGEMENTS --- p.v / Chapter I . --- INTRODUCTION & METHODOLOGY --- p.1 / The Scope of Inland Revenue Ordinance --- p.1 / Lialility to Profits Tax --- p.2 / "Carrying on Trade, Profession, or Business" --- p.2 / Profits Arising in or Derived from Hong Kong --- p.4 / A Conceptual Perspective of Tax Planning --- p.5 / Purpose of the Research --- p.7 / Methodology --- p.8 / Structure of the Research Report --- p.9 / Chapter II. --- THE USE OF SERVICE COMPANY FOR A PARTNERSHIP --- p.10 / Introduction --- p.10 / Purpose --- p.10 / Structure --- p.11 / Taxation --- p.13 / Operation of Banking Arrangements --- p.14 / Accounting Treatment of the Scheme --- p.15 / Determination of the Director's Salary --- p.16 / Tax Savings --- p.18 / Summary --- p.19 / Chapter III. --- REINVOICING AND THE TAXATION OF SALES PROFITS --- p.21 / Introduction --- p.21 / Background --- p.21 / The Uncertainty from Sinolink --- p.23 / The Reinvoicing Paradox --- p.24 / Tax Planning Structure of Reinvoicing Companies --- p.26 / Chapter IV. --- THE USE OF OFF-SHORE COMPANIES TO ELIMINATE PROFITS TAX ON SALES --- p.29 / Introduction --- p.29 / Background --- p.29 / Hong Kong Profits Tax Implications of Current Operations --- p.30 / A Tax Efficient Structure --- p.31 / Operation Procedures under the Proposed Structure --- p.32 / Place of Incorporation of Offshore Company --- p.35 / Jersey --- p.35 / Background --- p.35 / Incorporation --- p.36 / Taxation --- p.36 / Isle of Man --- p.36 / Background --- p.36 / Incorporation --- p.37 / Taxation --- p.37 / Implementation --- p.37 / Costs --- p.38 / Hong Kong Tax Implications of the Activities of Off-Shore Companies --- p.38 / Honf Kong Tax Implications of the Activities of HK Cos --- p.40 / PRC Implications --- p.40 / Summary --- p.41 / Chapter V. --- CONCLUSION --- p.42 / APPENDICES --- p.43 / Chapter 1 . --- Contract for Services --- p.44 / Chapter 2. --- Employment Agreement --- p.46 / Chapter 3. --- Expense Report Format --- p.51 / BIBLIOGRAPHY --- p.52