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Improving the Tax System amid the Rule-of-Law China (Hardcover, 1st ed. 2022)
Loot Price: R3,631
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Improving the Tax System amid the Rule-of-Law China (Hardcover, 1st ed. 2022)
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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.
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