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

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  • John Brondolo
  • Zhiyong Zhang

Abstract

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.

Suggested Citation

  • John Brondolo & Zhiyong Zhang, 2016. "Tax Administration Reform in China; Achievements, Challenges, and Reform Priorities," IMF Working Papers 16/68, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:16/68
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    References listed on IDEAS

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    1. David Burton & Wanda S Tseng & Kalpana Kochhar & Hoe Ee Khor & Dubravko Mihaljek, 1994. "Economic Reform in China; A New Phase," IMF Occasional Papers 114, International Monetary Fund.
    2. Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," Discussion Papers 115922, University of Bonn, Center for Development Research (ZEF).
    3. Hongbin Cai & Qiao Liu, 2009. "Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms," Economic Journal, Royal Economic Society, vol. 119(537), pages 764-795, April.
    4. World Bank, 2015. "World Development Indicators 2015," World Bank Publications, The World Bank, number 21634, August.
    5. Michael W. Bell & Kalpana Kochhar & Hoe Ee Khor, 1993. "China at the Threshold of a Market Economy," IMF Occasional Papers 107, International Monetary Fund.
    6. Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," LSE Research Online Documents on Economics 57969, London School of Economics and Political Science, LSE Library.
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    Cited by:

    1. Vitor Gaspar & Laura Jaramillo & Philippe Wingender, 2016. "Political Institutions, State Building, and Tax Capacity; Crossing the Tipping Point," IMF Working Papers 16/233, International Monetary Fund.
    2. Lina Zadorozhnia, 2016. "Comparative analysis of tax bases of personal income tax in the EU and Ukraine," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 11, pages 26-32, November.

    More about this item

    Keywords

    Tax administration; China; Tax reforms; Risk management; Tax system reviews; Tax Administration; Tax Administration Reform; China Tax Administration;

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