Titre : | Fiscal policy in China : taxation and intergovernmental fiscal relations |
Auteurs : | Roy W. Bahl, Auteur |
Type de document : | Ouvrages |
Editeur : | San Francisco : 1990 Institute, 1999 |
ISBN/ISSN/EAN : | 978-0-472-59003-2 |
Format : | xiv, 236 p. / ill. |
Langues: | Anglais |
Catégories : |
[Eurovoc] DROIT > organisation de la justice > système judiciaire > juridiction > juridiction fiscale [Eurovoc] ÉCONOMIE [Eurovoc] FINANCES > fiscalité > fiscalité [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] GÉOGRAPHIE > Asie - Océanie > Asie [Eurovoc] GÉOGRAPHIE > Asie - Océanie > Extrême-Orient > Chine |
Résumé : |
In this book Professor Roy Bahl traces the history of the 1994 tax reform in China and evaluates its impact. The 1994 reform was the most systematic and comprehensive restructuring of China's revenue system. It covered the country's tax structure, tax administration, central-provincial fiscal relations, and provincial-local fiscal relations. In a concluding chapter, he examines possibilities for continuing taxation reform in China. Only a scholar with Professor Roy Bahl's extensive experience as adviser to developing countries on tax reform could have written a book with such breadth and depth.
This book should be required reading for all students of economic development, comparative fiscal systems, or the Chinese economy. |
Exemplaires (1)
Code-barres | Cote | Support | Localisation | Section | Disponibilité |
---|---|---|---|---|---|
002350 | RC Asie/Chine 274 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |