Franklin

Tax Administration Reform in China [electronic resource] : Achievements, Challenges, and Reform Priorities / John Brondolo.

Author/Creator:
Brondolo, John.
Publication:
Washington, D.C. : International Monetary Fund, 2016.
Series:
IMF eLibrary
IMF Working Papers
IMF Working Papers
Format/Description:
Government document
Book
1 online resource (67 p.)
Local subjects:
Tax administration
China
Tax reforms
Risk management
Tax system reviews
Summary:
Tax administration improvements have contributed significantly to a doubling of China's tax-to-GDP ratio and the substantial reduction in taxpayers' compliance costs since the mid-1990s. This paper describes the key features of China's tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers' compliance costs in the future.
Notes:
Part of the IMF eLibrary collection.
Description based on print version record.
Contributor:
Brondolo, John.
Other format:
Print Version: Brondolo, John Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities
ISBN:
1475523610
9781475523614
ISSN:
1018-5941
Publisher Number:
10.5089/9781475523614.001 doi
Access Restriction:
Restricted for use by site license.
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