The administrative foundations of the Chinese fiscal state
著者
書誌事項
The administrative foundations of the Chinese fiscal state
(Cambridge tax law series)
Cambridge University Press, 2022
- : hardback
大学図書館所蔵 全3件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
収録内容
- Introduction
- The forgotten reform
- What Is an audit?
- Atomistic coercion
- Returning responsibilities to taxpayers
- Organizing revenue
- Policymaking without information
- The rhetoric of law
- Varieties of state capacity
- Pivoting away from the rule of law
内容説明・目次
内容説明
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
目次
- List of figures and tables
- Acknowledgements
- List of abbreviations
- Introduction
- 1. The forgotten reform
- 2. What is an audit?
- 3. Atomistic coercion
- 4. Returning responsibilities to taxpayers
- 5. Organizing revenue
- 6. Policymaking without information
- 7. The rhetoric of law
- 8. Varieties of state capacity
- 9. Pivoting away from the rule of law
- References
- Index.
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