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...

Full description

Saved in:
Bibliographic Details
Main Author: Liu, Shu.
Other Authors: S. Rajaratnam School of International Studies
Format: Theses and Dissertations
Language:English
Published: 2013
Subjects:
Online Access:http://hdl.handle.net/10356/55191
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Nanyang Technological University
Language: English
id sg-ntu-dr.10356-55191
record_format dspace
spelling sg-ntu-dr.10356-551912020-11-01T08:25:29Z Taxation and governance in China : a comparative analysis of tax system between China and the United State. Liu, Shu. S. Rajaratnam School of International Studies Lee Dongmin DRNTU::Humanities 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. Master of Science (International Political Economy) 2013-12-30T02:02:11Z 2013-12-30T02:02:11Z 2013 2013 Thesis http://hdl.handle.net/10356/55191 en 56 p. application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
language English
topic DRNTU::Humanities
spellingShingle DRNTU::Humanities
Liu, Shu.
Taxation and governance in China : a comparative analysis of tax system between China and the United State.
description 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.
author2 S. Rajaratnam School of International Studies
author_facet S. Rajaratnam School of International Studies
Liu, Shu.
format Theses and Dissertations
author Liu, Shu.
author_sort Liu, Shu.
title Taxation and governance in China : a comparative analysis of tax system between China and the United State.
title_short Taxation and governance in China : a comparative analysis of tax system between China and the United State.
title_full Taxation and governance in China : a comparative analysis of tax system between China and the United State.
title_fullStr Taxation and governance in China : a comparative analysis of tax system between China and the United State.
title_full_unstemmed Taxation and governance in China : a comparative analysis of tax system between China and the United State.
title_sort taxation and governance in china : a comparative analysis of tax system between china and the united state.
publishDate 2013
url http://hdl.handle.net/10356/55191
_version_ 1683493916856287232