Improving the tax system amid the rule-of-law China / Qiao Wang and Weiqun Xi.

Format:

Book

Author/Creator:

Wang, Qiao, author.

Xi, Weiqun, author.

Language:

English

Subjects (All):

Rule of law--China.

Rule of law.

Taxation--Law and legislation--China.

Taxation.

Physical Description:

1 online resource (290 pages)

Place of Publication:

Springer Nature Singapore

Gateway East, Singapore : Springer, [2022]

Summary:

​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.

Notes:

Description based on print version record.

Other Format:

Print version: Wang, Qiao Improving the Tax System amid the Rule-Of-Law China

ISBN:

9789811670336

9811670331

9789811670329

9811670323