Reform of China’s taxation system: from embedment in the economy to embedment in society

Abstract To match national development goals and increase in the tax base, the government must embed a taxation system in economic and social contexts. Since the founding of the People's Republic of China, the development of taxation can be divided into three stages: one that is embedded in dan...

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Bibliographic Details
Main Authors: Bingyang Lv, Zhaoqiang Zhang
Format: Article
Language:English
Published: SpringerOpen 2022-03-01
Series:The Journal of Chinese Sociology
Subjects:
Online Access:https://doi.org/10.1186/s40711-022-00161-6