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would not only result in revenue accruing, rightly in my opinion, to the public purse, but also may result in a tidier and potentially safer environment for the city.

My second proposal is that Government should introduce a more effective system of taxing self-employed professionals. I know Government has for years talked about instituting such a system but up to now I have not seen evidence of progress in this direction. We all know that tax avoidance of unsalaried

professionals is practised widely and an effective system against avoidance would not only be fair but also help substantially towards the Financial Secretary's effort in attaining a balanced budget at an early date. I therefore would like to express my strong support for his anti-avoidance legislation.

Finally, the Financial Secretary has stated his aim to stabilise the total establishment of the Civil Service coupled

with his tough value for money criterion, which I fully endorse.

This is achieved by cutting out waste and by increasing

productivity. Obviously this is the task that the Controlling Officers will have to address to this year. When the Report of

the Public Accounts Committee was tabled in January this year, I

spoke of the need of a training scheme whereby all officers rising to the directorate rank in the Civil Service are required to be

trained in financial management. This is especially relevant given the no growth policy in the Civil Service.

Sir, with these remarks, I support the motion.