Changing tax law in East and Southeast Asia towards the 21st century
著者
書誌事項
Changing tax law in East and Southeast Asia towards the 21st century
（Public law in East and Southeast Asia, v. 2）
Kluwer Law International, c1997
- タイトル別名
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Changing tax law in East and Southeast Asia towards the 21st century : public law in East and Southeast Asia
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注記
At head of title: International Institute for Asian Studies
Papers originally prepared for the symposium Tax law in East and Southeast Asia towards the 21st century, held at Leyden University on 4 and 5 July, 1996
Includes bibliographical references (p. 279-287) and index
内容説明・目次
内容説明
Ten specialists in the fields of tax law and public finance from Japan, the Netherlands, China, South Korea, Taiwan, Indonesia, and Vietnam recently gathered in Leiden, the Netherlands to present papers and give lectures on tax law in those countries for the symposium `Tax Law in East and Southeast Asia Towards the 21st Century.'
The meeting fostered the exchange of information on recent reforms of tax systems, with participants examining both differences and similarities and discussing further planned or necessary reforms for each country in East and Southeast Asia on the threshold of the 21st century. The papers collected in this volume were originally prepared for the conference. After the conference, contributors revised their papers on the basis of the discussions conducted.
Giving due consideration to the comparison of tax systems in these areas, these revised papers emphasise themes such as tax structure, especially that of direct and indirect taxes; intergovernmental fiscal relationships; and recent reforms to and problems of tax systems. The result: an extremely useful and informative work which covers ground rarely covered before. Legal and other tax practitioners as well as academics will find this volume of great value.
目次
- Some introductory remarks, T. Fuke
- the perspectives for tax law in Hong Kong after July 1, 1997, Junhai Liu
- an overview of the Chinese 1993 tax reform and its perspectives, Yong Zhang
- the reform of the tax system concerning foreign investment in China, Zhensheng Yan
- Chinese tax policy and problems of fairness in taxation, H. Vording
- tax law in Korea, Tai Ro Lee
- the restructuring phase of tax law in Japan - an issue of legitimacy over a more equitable and fairer system towards the twenty-first century, T. Fuke
- tax law in Indonesia, H.M. Dorhout
- the taxation of Taiwan towards the 21st century, Chingchang Yen
- European tax policy: a national perspective, H. Vording.
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