Theoretical Analysis of Optimizing China's Tax System

Author: Yue Shumin
Publisher:
Publish Date: 2003-02-01
Features: In the past decade, the Nobel Prize in Economics has been increasingly awarded to experts who have made outstanding contributions in the fields of finance and economics. At the macro level, the policies of fiscal and monetary authorities increasingly reflect the essence of economic thinkers. At the micro level, financial and tax theory has become an important tool guiding the decision-making of economic entities. The "Financial and Economic Science Library" aims to apply the cutting-edge theories of Western finance and economics to China's economic practice, hoping to provide some inspiration for advancing China's financial system reform. Optimizing the current tax system and establishing an ideal tax system that suits China's conditions is a major issue that people are constantly exploring. This book starts by analyzing the connotation of tax system optimization, and through the analysis of the relationship between taxation and the economy, it proposes that tax system optimization is achieved through the reform of the existing tax system, and that tax system optimization is a dynamic process. It emphasizes that the standard of tax system optimization is to see whether it maximizes the fit with the current environmental conditions and people's interest choices, and proposes the goals of China's tax system optimization. Using the basic principles of game theory and institutional economics, it analyzes the environmental conditions of tax system optimization and their mutual adaptability through game analysis of the tax system optimization issue. While comprehensively analyzing the optimization of tax system structure, tax burden, and tax administration, it proposes ideas and policy recommendations for China's tax system optimization.