Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities
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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. 2016/068
Subject:
Compliance costs Revenue administration Tax administration core functions Tax collection Tax law Tax policy
English
Publication Date:
March 17, 2016
ISBN/ISSN:
9781475523614/1018-5941
Stock No:
WPIEA2016068
Pages:
67
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