Taxation and governance in China : a comparative analysis of tax system between China and the United State.
The personal income in the countries whose tax system takes direct tax as the main body is far larger than those whose tax system takes indirect tax as the main body, however...
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| Other Authors: | |
| Format: | Theses and Dissertations |
| Language: | English |
| Published: |
2013
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/55191 |
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| Institution: | Nanyang Technological University |
| Language: | English |
| Summary: | The personal income in the countries whose tax system takes direct tax as the main
body is far larger than those whose tax system takes indirect tax as the main body,
however, the tax burden is smaller. This is mainly due to differences between
different tax systems. Therefore, we can learn that, there is a connection between tax
system and a country's personal income. As to Chinese, next move of tax reform
should concentrate on increasing the percentage of direct tax, promoting the
efficiency of tax collecting and management system, changing individual tax system
and consummating property tax system. |
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