Introduction to Tax Research

Author: Yu Dingcheng
Publisher:
Publish Date: 2003-07-01
Features: This book studies the standards and influencing factors of high or low macro tax burden levels, as well as the impact of tax burden on economic growth, based on different theoretical foundations of tax systems and the actual conditions of tax systems in various countries. It aims to provide references for establishing a tax system with Chinese characteristics. Additionally, the book analyzes and researches various aspects such as commodity taxation, income taxation, tax management systems, tax administration, reforms of taxes like Value Added Tax (VAT), Business Tax, Customs Duty, Personal Income Tax, Social Security Tax, tax agent services, tax informatization, and tax administration organizations in Western countries. The book gathers extensive data and research, deeply feeling the limitations of human energy and time. At the end of each chapter, we have included review questions, making it a valuable read for those interested in tax theory.