Tax Quality Research—International Comparisons and Reflections (PhD Series of the China State-Owned Economy Research Center, Jilin University)

Author: Shao Xuefeng
Publisher:
Publish Date: 2005-11-04
Features: This book is one of the doctoral works from the China State-owned Economy Research Center of Jilin University. The author studies the characteristics and development trends of tax quality in countries with different levels of economic development by comparing tax systems and policies in the United States, Germany, France, South Korea, and India, among others. The book proposes insights for China's tax system reform to learn from. Based on an analysis of the progress and shortcomings of China's tax system, the author outlines the key points of tax quality. Furthermore, by examining the actual conditions of the Northeast Old Industrial Base, the book analyzes the interaction between tax quality and economic quality. Target Audience: Tax researchers.
Tax quality refers to the state of balance between tax efficiency and tax equity, not only reflected in aspects such as the tax structure, tax decentralization system, and tax collection management mechanisms within the tax system but also in the interaction between tax policies and economic development. By comparing the basic tax systems of countries like the United States, Germany, France, South Korea, and India, the book analyzes the status of tax quality in countries with different levels of economic development. Using the Northeast Old Industrial Base as a case study, it explores ideas and approaches to improving China's tax quality. In the short term, China's tax quality should prioritize tax efficiency, while in the long run, it must continuously strengthen tax equity to promote balanced economic and social development through taxation.