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Reforming China's Public Finances

Reforming China's Public Finances »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

DOI: http://dx.doi.org/10.5089/9781557755117.071

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The reform of fiscal relations between different levels of geovernment is crucial to the success of China's current structural transformation to a socialist market economy. The reform will profoundly affect macroec...

IMF Technical Assistance
			: Transferring Knowledge and Best Practice

IMF Technical Assistance : Transferring Knowledge and Best Practice »

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

DOI: http://dx.doi.org/10.5089/9781589060999.052

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

An introductory guide to the IMF's technical assistance. Providing technical assistance to member countries-particularly developing countries and countries in transition-is at the core of the IMF's mission. Technic...

Summary of WP/94/145: “China’s Imports: An Empirical Analysis Using Johansen’s Cointegration Approach”

Summary of WP/94/145: “China’s Imports: An Empirical Analysis Using Johansen’s Cointegration Approach” »

Source: Working Paper Summaries (WP/94/77 - WP/94/147)

Volume/Issue: 1995/15

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1995

ISBN: 9781451843200

Keywords: paper, taxation, taxes on labor, writing

Authors of Working Papers are normally staff members of the Fund or consultants, although on occasion outside authors may collaborate with a staff member in writing a paper. The views expressed in the Working Paper...

1 Overview

1 Overview »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The reform of fiscal relations between different levels of government is crucial to the success of China’s current structural transformation to a social market economy. The refor...

2 Problems in Chinese Intragovemmental Fiscal Relations, Tax-Sharing System, and Future Reform

2 Problems in Chinese Intragovemmental Fiscal Relations, Tax-Sharing System, and Future Reform »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

This paper outlines the main problems in Chinese intragovernmental fiscal relations and the main difficulties to be faced in future reform. 1 I...

5 Budget Laws, Control, Review, and Management in China

5 Budget Laws, Control, Review, and Management in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The development of a framework of budget laws in China is important in clarifying and managing the financial resources of the government and is crucial in establishing levers of...

9 Reform and the Market Economy and Tax in China

9 Reform and the Market Economy and Tax in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

China started to reform its old tax system under the traditional planning economic mode in 1988. Since then, it has undergone a process of formulating reforms, putting them into...

11 Basic Issues of Decentralization and Tax Assignment

11 Basic Issues of Decentralization and Tax Assignment »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

This chapter deals with an issue normally referred to as the tax assignment problem. A government is responsible for performing various functions. It needs to raise tax revenue i...

8 Social Expenditure Assignments in China: Issues and Responses

8 Social Expenditure Assignments in China: Issues and Responses »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

China has often been cited as an example of success in social development. Over the past four decades, it has achieved remarkable improvements in such important social indicators...

10 Unifying the Enterprise Income Tax and Reforming Profit Distribution Between Government and State-Owned Enterprises

10 Unifying the Enterprise Income Tax and Reforming Profit Distribution Between Government and State-Owned Enterprises »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

China will establish a socialist market economic system, as has been clearly stated during the Fourteenth Congress of the Communist Party of China. This is a fundamental change,...