Transformation of the Fiscal and Taxation Systems

Kang Jia, Liu Wei, Du Lei , Tian Liyuan

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Hardback

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English

Palgrave Macmillan
25 February 2022

Economics; Taxation

Series: The Great Transformation of China

This book elucidates the murky realities of China's taxation system today, and advocates bold plans for change. Theorizing finance and taxation in relation to a national political system, the authors explain the current tangled-up realities of China's creaky, inherited and uneven tax system- and put forward a plan for radical change. This book will be of interest to finance professionals, economists, and scholars of the Chinese economy. The focus is to properly handle the three basic economic and social relations between the government and the market (and the enterprises as the main market entities), between the central and local governments, and between the public power system and the citizens. This book follows the research context of problem orientation – goal orientation - practical operation, and puts forward the ideas, basic goals and paths of fiscal system reform that adapt to the modernization of national governance.

By: Kang Jia, Liu Wei
Translated by: Du Lei, Tian Liyuan, Shang Zhilu
Imprint: Palgrave Macmillan
Country of Publication: Singapore
Edition: 2021 ed.
Dimensions: Height: 210mm, Width: 148mm,
Weight: 652g
ISBN: 9789811625893
ISBN 10: 9811625891
Series: The Great Transformation of China
Pages: 379
Publication Date: 25 February 2022
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Active

Jia Kang is Ph.D. Advisor and Research Fellow at Chinese Academy of Fiscal Sciences. He is a member of the National Committee of CPPCC and Member of Subcommittee of Economy, CPPCC. His has extensively published monographs and chapters such as New Supply: Chinese Innovation in Theory of Economics, Supply-Side Reform - China New Supply-Side Economics, Ten Topics of Supply-Side Reform, and Crucial Challenge in front of China: How to Escape Mid-income Trap. Liu Wei has a Ph.D. in Economics and is Associate Research Fellow and Graduate Instructor at Chinese Academy of Fiscal Sciences (originally, Research Institute for Fiscal Science, the Ministry of Finance, P.R.C.). He is also Adjunct Professor of East China University of Political Science and Law and is mainly engaged in the research of financial theory and policies, government investment and financing, government budget performance.