Finding and Applying the Optimal Benchmark to Identify Tax Expenditures in China (Hardcover)

Yuemei Guo

ISBN 10: 1844647382 / ISBN 13: 9781844647385

Editore: Paths Publishing Group, Reading, 2022

Hardcover. Provides the first comprehensive tax expenditure analysis of Chinese tax legislation. It comprehensively applies the multidisciplinary theories of applied economics, public management, sociology, law and political science, centring on the top-level design of public finance established by the CPC Central Committee and the State Council, in combination with the world situation and national conditions. It looks at tax expenditure policy and the concept of fiscal and tax governance and, based on the discovery and application of the best identification standard of tax expenditure in China, it makes a comprehensive theoretical exploration, theoretical analysis and scientific evaluation of the overall effect around the tax expenditure policy. It has important theoretical significance and academic value.China has revised its tax laws to bring them closer in substance as well as name and form to those with more advanced economies. However, Chinese public finance still lags in the use of modern analytical tools to evaluate the operation of its tax system. Provides the first comprehensive tax expenditure analysis of Chinese tax legislation. The book comprehensively applies the multidisciplinary theories of applied economics, public management, sociology, law and political science, centring on the top-level design of public finance established by the CPC Central Committee and the State Council. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Codice articolo 9781844647385

Riassunto:

This book comprehensively applies the multidisciplinary theories of applied economics, public management, sociology, law and political science, centering on the top-level design of public finance established by the CPC Central Committee and the State Council in combination with the world situation and national conditions, starting with the tax expenditure policy and the concept of fiscal and tax governance, and based on the discovery and application of the best identification standard of tax expenditure in China, it makes a comprehensive theoretical exploration, theoretical analysis, and scientific evaluation of the overall effect around the tax expenditure policy. It has important theoretical significance and academic value. China has revised its tax laws to bring them closer in substance as well as name and form to those with more advanced economies. However, Chinese public finance still lags in the use of modern analytical tools to evaluate the operation of its tax system. This book provides the first comprehensive tax expenditure analysis of Chinese tax legislation.

Informazioni sull?autore: Guo Yuemei, Ph.D. in Tax Law from Monash University, Australia, Professor of School of Finance and Taxation of Zhongnan University of Economics and Law, Doctoral Supervisor, Senior Accountant, Australian Certified Public Accountant. Member of the Standing Committee of Wuchang District People's Congress in Wuhan, member of the Financial and Economic Committee, director of China Finance Association, director of Australian Tax Association, director of Hubei Finance Association, etc. The main research fields are finance and taxation, accounting theory and policy, international taxation, etc.

Dati bibliografici

Titolo: Finding and Applying the Optimal Benchmark ...
Casa editrice: Paths Publishing Group, Reading
Data di pubblicazione: 2022
Legatura: Hardcover
Condizione: new