Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities

John Brondolo and Zhiyong Zhang

No 2016/068, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; tax administration; value-added tax; income tax; tax authorities; China Tax Administration; tax agency; tax officer; tax administration function; D. tax administration; local government; OECD tax agency; service hotline; service hall; core tax administration function; single tax; Tax administration core functions; Tax law; Tax collection; Compliance costs; Global (search for similar items in EconPapers)
Pages: 67
Date: 2016-03-17
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.imf.org/external/pubs/cat/longres.aspx?sk=43804 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:2016/068

Ordering information: This working paper can be ordered from
http://www.imf.org/external/pubs/pubs/ord_info.htm

Access Statistics for this paper

More papers in IMF Working Papers from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC.
Bibliographic data for series maintained by Akshay Modi ().