The Administrative Foundations of the Chinese Fiscal State

Released on by Wei Cui
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  • The Administrative Foundations of the Chinese Fiscal State Book Detail

  • Author : Wei Cui
  • Release Date : 2022-03-31
  • Publisher : Cambridge University Press
  • Genre : Law
  • Pages : 303
  • ISBN 13 : 1108865054
  • File Size : 44,44 MB
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The Administrative Foundations of the Chinese Fiscal State by Wei Cui PDF Summary

Book Description: 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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Value Added Tax

Value Added Tax

File Size : 85,85 MB
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This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - law