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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| Natura: | Periodico |
| Lingua: | English |
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Washington, D.C. :
International Monetary Fund,
2016.
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| Serie: | IMF Working Papers; Working Paper ;
No. 2016/068 |
| Accesso online: | Full text available on IMF |