Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities
- ISBN-10
- 1475523610
- ISBN-13
- 9781475523614
- Category
- Business & Economics
- Pages
- 67
- Language
- English
- Published
- 2016-03-17
- Publisher
- International Monetary Fund
- Authors
- Zhiyong Zhang, John Brondolo
Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
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