This paper first sets out Singapore's experience with the GST. Salient aspects of the Singapore tax reforms relating to … the Singapore experience will highlight to policymakers and other interested parties in Hong Kong relevant policy issues … in consumption tax reform and will facilitate the identification of aspects of the Singapore reform for possible adoption …

Singapore Government has proposed several reforms to tighten the collection of tax revenue and tap its tax base more efficiently … avoid gaps in the Singapore GST regime and better utilise GST as a revenue-collection tool for Singapore …

policies are reviewed and evaluated. For Singapore, introducing the Goods and Services Tax (GST) in the absence of imposing …