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Books > Law > Laws of other jurisdictions & general law > Constitutional & administrative law
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The Administrative Foundations of the Chinese Fiscal State (Hardcover, New Ed)
Loot Price: R3,113
Discovery Miles 31 130
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The Administrative Foundations of the Chinese Fiscal State (Hardcover, New Ed)
Series: Cambridge Tax Law Series
Expected to ship within 12 - 19 working days
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On subjects ranging from trade to democratization, there has lately
been a wave of laments about China's development belying Western
expectations. Yet these disappointments often come with
misunderstandings of the very institutions that China was expected
to adopt. Chinese taxation offers a sharp illustration. When China
introduced a tax system suited for the market economy, it fully
intended tax collection to rely on self-assessment, audits, and the
rule of law. But this Western approach was quickly jettisoned in
favour of one that emphasized monitoring of taxpayers and ex ante
interventions, at the expense of deterrence and truthful reporting
norms. The Chinese approach surprisingly matches recommendations
made by recent economic scholarship on tax compliance and state
capacity. China's massive but little-known explorations in taxation
highlight the distinct types of modern state capacity, and raise
challenging questions about the future of taxation and the
superiority of institutions based on rule of law.
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