Xu, Diheng
Why does China have a state-oriented attitude towards tax incentives? / Diheng Xu .-- , 2018
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Tax incentives have contributed enormously to the rise of China’s economy. Since the “reform and opening‑up” policy in 1978, Chinese tax incentives have experienced fluctuations. China has tailored its tax incentives to create a level playing field in the market. However, China still has a state‑oriented attitude towards the granting of tax incentives. This attitude tends to treat tax incentives as instruments to achieve policy goals, but they often lack the necessary legal control.
POLITICA FISCAL
INCENTIVOS FISCALES
CHINA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695X v. 33, n. 4, 2018, p. 805-825
Why does China have a state-oriented attitude towards tax incentives? / Diheng Xu .-- , 2018
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Tax incentives have contributed enormously to the rise of China’s economy. Since the “reform and opening‑up” policy in 1978, Chinese tax incentives have experienced fluctuations. China has tailored its tax incentives to create a level playing field in the market. However, China still has a state‑oriented attitude towards the granting of tax incentives. This attitude tends to treat tax incentives as instruments to achieve policy goals, but they often lack the necessary legal control.
POLITICA FISCAL
INCENTIVOS FISCALES
CHINA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695X v. 33, n. 4, 2018, p. 805-825