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01608cas a2200253 a 4500 |
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|c 5.00 USD
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|z 9781475523614
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Brondolo, John.
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|a Tax Administration Reform in China :
|b Achievements, Challenges, and Reform Priorities /
|c John Brondolo, Zhiyong Zhang.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2016.
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| 300 |
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|a 1 online resource (67 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a Zhang, Zhiyong.
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|a IMF Working Papers; Working Paper ;
|v No. 2016/068
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2016/068/001.2016.issue-068-en.xml
|z IMF e-Library
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