While past public crises were addressed by focusing on protecting the public safety and maintaining public order, public crises today, such as the COVID-19 outbreak, require different responses and face more challenges. Crisis Communication in China examines crisis communication strategies taken by the Chinese government during public crises and discusses how the public react to these strategies, exploring the cultural context and the development of digital media as critical factors underlying the strategies adopted. Much of the previous research on crisis communication in China adopted Coombs' Situational Crisis Communication Theory. However, as a theory proposed and developed in the West, its application in a non-Western culture requires testing. In addition, cultural influences and the role of digital technology have been discussed in some existing literature, but few studies have attempted to integrate these elements into crisis communication theories. In order to fill these two gaps, this research analyses the Chinese government's crisis communication strategies during the H7N9 crisis, examining not only the government's management of the crisis but also the public's reaction to the official communication process. It also explores the cultural context and the development of digital media as critical factors underlying the strategies adopted. The analysis contributes to development of a comprehensive theory that incorporates these two elements, which shows and identifies related crisis communication strategies emerged from cultural traditions and the development of digital media.

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.

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.