Faculty Members Directory

Biography

A qualified CPA and Certified Tax Advisor (HK), Dr Kwok is an experienced tax professional in Hong Kong and international taxation, having worked in PwC (Hong Kong and Sydney) and various listed MNC groups (Jardine Matheson Group and Cathay Pacific Airways) in senior management positions. She taught in Polytechnic University and joined HSUHK in 2010 (then HSMC), heavily involved in departmental and programme management as well as student development. After retired, she was appointed as the Adjunct Associate Professor of the Department of Accountancy of HSUHK and is currently teaching on a part-time basis. Currently Dr Kwok is also serving on various professional bodies and the Board of Review of HKSAR Government.

Research and Teaching Interests

• HK and International Taxation

Intellectual Contributions (Publications, Conferences, Books, Book Chapters, etc.)

• Kwok, B. and Yip, Rita. (2018). Is tax education good or evil to boost tax compliance? Evidence from Hong Kong. Asia Economic Journal (paper accepted in April 2018).
• Kwok, B. (2017). Punishment promotes compliance: what do the researchers say? A case study of Hong Kong. Asia Pacific Journal of Taxation, 21(2), 11-19
• Kwok, B. and Kan, S. (2017). The pitfalls of interest deduction claims by corporate taxpayers. ACCA Student Accountant. Online at http://www.accaglobal.com/hk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/interest-deduction-corp.html
• Young, A., Lei, L. Wong, B. and Kwok, B., (2016). Individual tax compliance in China: a review. International Journal of Law and Management, 58(5), 562 - 574
• Kwok, B. and Kan, S. (2014) The pitfalls of interest deduction claims by individual taxpayers. ACCA Student Accountant. Online at http://www.accaglobal.com/hk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/interest-deduction.html
• Wong, B., Young, A., Kwok, B. & Lei, H.W. (2014). Conceptualising individual income tax compliance in China and Hong Kong: Compliance with a Chinese flair? Presented at the 5th World Business Ethics Forum, University of Macau, December 2014
• Kwok, B. and Kan, S. (2011) Hong Kong tax issues arising from outbound investments by HK resident taxpayers. ACCA Student Accountant. Online at http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_oct11_hk_tax_2.pdf
• Kwok, B. (2000). Challenges faced by ‘source’ principle in HK. Asia Pacific Journal of Taxation 4(3) Autumn: 2-12.
• Kwok, B. (1998). Flexible benefits plan and its HK tax implications. Asia Pacific Journal of Taxation. 2(3) Autumn: 32-41.
• Kwok, B. (1998). Tax due diligence. Asia Pacific Journal of Taxation. 2(2) Summer: 24-39.
• Kwok, B. (1997). PRC tax withholding: an overview from a practical perspective. Asia Pacific Journal of Taxation. 1(3) Autumn: 57-63.

Research Grants and Awards

• IIDS: Co-PI of 2017 Tax Symposium: the Era of BEPS

Business and Professional Engagement

• Member, Board of Review, HKSAR (since 2019)
• Member, Editorial Board of Asia Pacific Journal of Taxation (since 2016)
• Examination Team, ACCA Paper TX(HKG) and ATX(HKG) (since 1998)
• Examination Team, TIHK CTA Examination Paper 5 (since 2014)