Contemporary Tax Revenue Management: New Perspectives

Author: Research Team of China International Taxation Research Association
Publisher:
Publish Date: 2005-01-01
Features: This book is divided into four parts, each of which is a self-contained discussion on tax source management, focusing on overall analysis, macro-level tax source management analysis, and micro-level tax source management analysis, respectively. Additionally, there are inherent connections between the parts, with mutual correspondence. Part 1 Contemporary Tax Source Management: Basic Analysis, mainly including conceptual analysis of tax source management, environmental factor analysis of tax source management, influencing factor analysis of tax source management, and measurement analysis of tax source management. Part 2 Micro-Level Tax Source Management Strategies, mainly including the current status and drawbacks of micro-level tax source management, tax administration strategies for micro-level tax sources, and accounting strategies for micro-level tax sources. Part 3 Macro-Level Tax Source Management Strategies, mainly including the current status and drawbacks of macro-level tax source management, the relationship between macro-level tax sources and the economy, the impact of tax administration factors and tax policy on macro-level tax sources, estimation of macro-level tax source capacity, and income forecasting of macro-level tax sources. Part 4 Empirical Analysis of Peer Industry Tax Burden, mainly including an overview of peer industry tax burden, VAT industry tax burden analysis, consumption tax industry tax burden analysis, business tax industry tax burden analysis, corporate income tax industry tax burden analysis, and key tax source management. This book is comprehensive and insightful, clearly and convincingly elaborating on the basic theories of tax sources. It also combines inheritance with innovation, translating research findings into practical applications. Furthermore, it achieves a balance between traditional practices and modern methods guided by new theories, meeting the needs of informatization development.