Tax Debate Competition


Tax Debate Competition 2023

The aims of the Debate are to promote the study of taxation and draw awareness of university students to the tax profession as another choice in their career development upon graduation. The Debate has been successful in encouraging students to express their opinions on current tax topics and attracting public attention since it was first held in 2015. The Panel of Judges included elites from business, tax practitioners, professional bodies and academics.
The debate will be conducted in Cantonese. Each university can nominate two teams with four students.  The mode of the Debate will be on a “knock-out” basis, with the quarter-finals, semi-finals and champion final taking place at Plaza Hollywood on Saturday, 3 June 2023 and Sunday, 4 June 2023 respectively.  Preliminaries will be held from 29 May to 2 June 2023 if there are more than 8 participating teams. A briefing session will be conducted on 31 March to provide students with more information of the Debate.  The tournament list will be decided by a draw conducted in the briefing session.
TIHK Tax Debate Competition entry requirement & award list 2023
TIHK Tax Debate Competition rules & regulations 2023

This year, four teams, each consisting of four undergraduate students studying Accounting & Finance and Business programmes in local universities institutions, were participated in the Debate.

The teams that successfully entered the finals were the first and second teams from the Chinese University of Hong Kong, the Hang Seng University of Hong Kong, and Hong Kong Metropolitan University. Each team was well-prepared and delivered a high-quality debate, making this year’s competition exceptionally exciting.


The Institute was pleased to announce the result of the Debate below:

Champion: The Chinese University of Hong Kong (Team 2)

1st Runner-up: The Chinese University of Hong Kong (Team 1)

2nd Runner-up: Hang Seng University of Hong Kong

3rd Runner-up: Hong Kong Metropolitan University

Best Debater: Lin Kai Chun, The Chinese University of Hong Kong (Team 2)

Best Team Spirit: Hang Seng University of Hong Kong


Congratulations to all the award-winning students! The Institute highly appreciates the performance of all participating teams and thanks the teachers for their guidance and all students for their participation and efforts. The Institute also thanks all the judges for their valuable opinions and for taking the time out of their busy schedules to attend the event.

Through this competition, the Institute hopes that the students can have a deeper understanding and interest in taxation issues, and be inspired to join the taxation industry in the future. At the same time, the Institute hopes that the students can benefit from the judges’ suggestions and apply what they have learned.