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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Brondolo, John
مؤلفون آخرون: Zhang, Zhiyong
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2016.
سلاسل:IMF Working Papers; Working Paper ; No. 2016/068
الوصول للمادة أونلاين:Full text available on IMF