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 sha...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Cui, Wei 1970- (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Cambridge Cambridge University Press 2022
Schriftenreihe:	Cambridge tax law series
Schlagworte:	Tax administration and procedure / China Steuersystem China
Zusammenfassung:	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
Beschreibung:	Introduction -- The forgotten reform -- What Is an audit? -- Atomistic coercion -- Returning responsibilities to taxpayers -- Organizing revenue -- Policymaking without information -- The rhetoric of law -- Varieties of state capacity -- Pivoting away from the rule of law
Beschreibung:	xiv, 288 Seiten
ISBN:	9781108491426