Taxation and governance in China : a comparative analysis of tax system between China and the United State.
The personal income in the countries whose tax system takes direct tax as the main body is far larger than those whose tax system takes indirect tax as the main body, however...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
2013
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| Online Access: | http://hdl.handle.net/10356/55191 |
| _version_ | 1811690701354696704 |
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| author | Liu, Shu. |
| author2 | S. Rajaratnam School of International Studies |
| author_facet | S. Rajaratnam School of International Studies Liu, Shu. |
| author_sort | Liu, Shu. |
| collection | NTU |
| description | The personal income in the countries whose tax system takes direct tax as the main
body is far larger than those whose tax system takes indirect tax as the main body,
however, the tax burden is smaller. This is mainly due to differences between
different tax systems. Therefore, we can learn that, there is a connection between tax
system and a country's personal income. As to Chinese, next move of tax reform
should concentrate on increasing the percentage of direct tax, promoting the
efficiency of tax collecting and management system, changing individual tax system
and consummating property tax system. |
| first_indexed | 2024-10-01T06:08:11Z |
| format | Thesis |
| id | ntu-10356/55191 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T06:08:11Z |
| publishDate | 2013 |
| record_format | dspace |
| spelling | ntu-10356/551912020-11-01T08:25:29Z Taxation and governance in China : a comparative analysis of tax system between China and the United State. Liu, Shu. S. Rajaratnam School of International Studies Lee Dongmin DRNTU::Humanities The personal income in the countries whose tax system takes direct tax as the main body is far larger than those whose tax system takes indirect tax as the main body, however, the tax burden is smaller. This is mainly due to differences between different tax systems. Therefore, we can learn that, there is a connection between tax system and a country's personal income. As to Chinese, next move of tax reform should concentrate on increasing the percentage of direct tax, promoting the efficiency of tax collecting and management system, changing individual tax system and consummating property tax system. Master of Science (International Political Economy) 2013-12-30T02:02:11Z 2013-12-30T02:02:11Z 2013 2013 Thesis http://hdl.handle.net/10356/55191 en 56 p. application/pdf |
| spellingShingle | DRNTU::Humanities Liu, Shu. Taxation and governance in China : a comparative analysis of tax system between China and the United State. |
| title | Taxation and governance in China : a comparative analysis of tax system between China and the United State. |
| title_full | Taxation and governance in China : a comparative analysis of tax system between China and the United State. |
| title_fullStr | Taxation and governance in China : a comparative analysis of tax system between China and the United State. |
| title_full_unstemmed | Taxation and governance in China : a comparative analysis of tax system between China and the United State. |
| title_short | Taxation and governance in China : a comparative analysis of tax system between China and the United State. |
| title_sort | taxation and governance in china a comparative analysis of tax system between china and the united state |
| topic | DRNTU::Humanities |
| url | http://hdl.handle.net/10356/55191 |
| work_keys_str_mv | AT liushu taxationandgovernanceinchinaacomparativeanalysisoftaxsystembetweenchinaandtheunitedstate |