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Tax Administration Reform in China

Tax Administration Reform in China »

Source: Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities

Volume/Issue: 2016/68

Series: IMF Working Papers

Author(s): John Brondolo , and Zhiyong Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2016

ISBN: 9781475523614

Keywords: Tax Administration, Tax Administration Reform, China Tax Administration

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 ke...

Chapter 13 China: Prolonged Reforms and the Weakening of Fiscal Control

Chapter 13 China: Prolonged Reforms and the Weakening of Fiscal Control »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

Starting in 1979, China has carried out wide-ranging economic reforms with the specific aim of accelerating the rate of output growth by increasing productivity and improving the al...

Part III Asia

Part III Asia »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

...

Political Institutions, State Building, and Tax Capacity

Political Institutions, State Building, and Tax Capacity »

Source: Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...

Tax Administration Reform in China
			: Achievements, Challenges, and Reform Priorities

Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities »

Volume/Issue: 2016/68

Series: IMF Working Papers

Author(s): John Brondolo , and Zhiyong Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2016

DOI: http://dx.doi.org/10.5089/9781475523614.001

ISBN: 9781475523614

Keywords: Tax Administration, Tax Administration Reform, China Tax Administration

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 ke...

Political Institutions, State Building, and Tax Capacity
			: Crossing the Tipping Point

Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point »

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

DOI: http://dx.doi.org/10.5089/9781475558142.001

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...