Princeton University Library Catalog

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

Author:
Brondolo, John [Browse]
Format:
Book
Language:
English
Published/​Created:
Washington, D.C. : International Monetary Fund, 2016.
Description:
1 online resource (67 p.)
Series:
IMF Working Papers [More in this series]
Summary note:
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.
Source of description:
Description based on print version record.
ISBN:
  • 1475523610 :
Doi:
  • 10.5089/9781475523614.001
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