Search Results

You are looking at 1 - 10 of 39 items

  • Keyword: Taxation x
Clear All Modify Search
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...

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...

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform »

Source: The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform : The Case of China

Volume/Issue: 1989/26

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 1989

ISBN: 9781451981698

Keywords: fiscal policy, expenditure, taxation, government expenditure, government revenue

Market-oriented economic reforms in centrally planned economies have altered the functions and objectives of key policy instruments, particularly in the case of fiscal policy. As a result of reform, economic manage...

Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Source: Taxation Reforms and Changes in Revenue Assignments in China

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...

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 econo...

12 Local Taxation in an International Perspective

12 Local Taxation in an International Perspective »

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

Local taxes enhance the autonomy of local governments and their accountability. The joint effect is to enable citizens to influence the quantity and the mix of servi...

6 A Comparative Perspective on Expenditure Assignments

6 A Comparative Perspective on Expenditure Assignments »

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

Principles Expenditure assignments influence the effective provision of certain services, as well as macroeconomic policy, but have important distributional implicati...

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 fundame...

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 soci...

Intragovernmental Fiscal Issues in China

Intragovernmental Fiscal Issues 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

...