Why does China have a state-oriented attitude towards tax incentives? Diheng Xu
By: Xu, Diheng
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Material type: 
ArticlePublisher: 2018Subject(s): POLITICA FISCAL | INCENTIVOS FISCALES | CHINA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 33, n. 4, 2018, p. 805-825Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2018/4-5 (Browse shelf) | Available | OP 1867/2018/4-5 |
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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.
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