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Improving the Tax System amid the Rule-of-Law China

ISBN13: 9789811670329
Published: January 2022
Publisher: Springer-Verlag
Country of Publication: Singapore
Format: Hardback
Price: £109.99

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This book discusses China's tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics.With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law.This book is intended for scholars specializing in China's tax system and general readers interested in China's economy.

Other Jurisdictions , China
An overview of China's tax system
The rule of Law China and its requirements for the tax system
China's tax system structure: issues and solutions
Improving the tax-sharing system
Local taxes: issues and solutions
Tax collection and management: issues and solutions