Taxation and Governance in Contemporary China by Xiaobo L, C... - 9781009509695

Name: Taxation and Governance in Contemporary China by Xiaobo L, C... - 9781009509695
Brand: Cambridge University Press

Cambridge University Press

Taxation and Governance in Contemporary ChinaAuthor(s): Xiaobo L, Changdong Zhang\nFormat: Paperback\nPublisher: Cambridge University Press, United Kingdom\nImprint: Cambridge University Press\nISBN-13: 9781009509695, 978-1009509695\nSynopsis\nIn contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in statesociety relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on statesociety relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens.