@article{1443790,
      recid = {1443790},
      author = {Wang, Qiao. and Xi, Weiqun.},
      title = {Improving the tax system amid the rule-of-law China /},
      publisher = {Springer,},
      address = {Singapore :},
      pages = {1 online resource (290 pages)},
      year = {2022},
      abstract = {This book discusses China's tax system, presenting a  comprehensive and systematic research based on a  multidisciplinary approach involving economics, finance,  political science, sociology, law, public administration,  history, and econometrics. With China moving toward the  rule of law, this book proposes reforms to the tax laws and  the stratified governance with a view to achieving tax  neutrality, law-based taxation, tax equality and tax burden  stability. It focuses on clarifying the implications,  extension, nature, and features of a law-based tax system  as well as the logical relationships between the  optimization of the tax system structure, modern  governance, law-based tax administration, as well as the  tax-sharing system of tax collection and the rule of tax  law. It suggests that optimizing the tax structure,  reforming the tax-sharing system, improving local taxes,  and restructuring the tax collection and management system  will push China's tax system toward sound design and rule  of law. This book is intended for scholars specializing in  China's tax system and general readers interested in  China's economy.},
      url = {http://library.usi.edu/record/1443790},
      doi = {https://doi.org/10.1007/978-981-16-7033-6},
}