Tax systems and tax reforms in South and East Asia
著者
書誌事項
Tax systems and tax reforms in South and East Asia
（Routledge international studies in money and banking, 34）
Routledge, 2012, c2006
- : pbk
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注記
Originally published: 2006
Includes bibliographical references and index
内容説明・目次
内容説明
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand.
It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
目次
1. An Overview of Taxation 2. Main Tax Policy Issues 3. The Control of Tax Evasion and the Role of Tax Administration 4. Fiscal Federalism in the Big Developing Countries: China and India 5. What about the Countries' Fiscal Sustainability? 6. The Facts and the Political Economy of the Welfare Without the Welfare State 7. China 8. India 9. Japan 10. Malaysia 11. South Korea 12. Thailand
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