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

Author/Editor:

John Brondolo ; Zhiyong Zhang

Publication Date:

March 17, 2016

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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 last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Series:

Working Paper No. 16/68

Subject:

English

Publication Date:

March 17, 2016

ISBN/ISSN:

9781475523614/1018-5941

Stock No:

WPIEA2016068

Format:

Paper

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