Improving the Tax System amid the Rule-of-Law China
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.
1140159881
Improving the Tax System amid the Rule-of-Law China
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.
139.99 In Stock
Improving the Tax System amid the Rule-of-Law China

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

by Qiao Wang, Weiqun Xi
Improving the Tax System amid the Rule-of-Law China

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

by Qiao Wang, Weiqun Xi

Paperback(1st ed. 2022)

$139.99 
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Overview

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.

Product Details

ISBN-13: 9789811670350
Publisher: Springer Nature Singapore
Publication date: 01/16/2022
Edition description: 1st ed. 2022
Pages: 281
Product dimensions: 6.10(w) x 9.25(h) x (d)

About the Author

Wang Qiao is a professor of public finance, and chair professor of the Finance and Taxation Research Center at Jiangxi University of Finance and Economics. He has published over fifty papers in academic journals. His research interests are financial policy and theories.

Xi Weiqun is a professor of public finance, and director of the Finance and Taxation Research Center at Jiangxi University of Finance and Economics. She has more than 100 publications in academic journals. Her research interests are financial theories and China’s financial policy.

Table of Contents

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.
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