01608cas a2200253 a 4500 AALejournalIMF016708 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475523614 1018-5941 BD-DhAAL BD-DhAAL Brondolo, John. Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities / John Brondolo, Zhiyong Zhang. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (67 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Zhang, Zhiyong. IMF Working Papers; Working Paper ; No. 2016/068 Full text available on IMF http://elibrary.imf.org/view/journals/001/2016/068/001.2016.issue-068-en.xml IMF e-Library