Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities /

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 l...

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Hlavní autor: Brondolo, John
Další autoři: Zhang, Zhiyong
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2016.
Edice:IMF Working Papers; Working Paper ; No. 2016/068
On-line přístup:Full text available on IMF