Business, Management and Accounting
8 years ago

Legal Perspective Reveals Tax System Flaws, Calls for China Reform

Journal of Shanxi Politics and Law Institute for Administrators
Tax Improvement after “Tax Sharing”Reform from Legal Perspective
Le Hou

Paper Summary

The article discusses how tax reform involves legal issues as well as economic ones. It looks at problems in tax legislation, administration, and compliance in China since the Tax Sharing system was introduced. The author suggests ways to improve tax laws in the country.

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