Taxation, Expropriation, and Compensation

Author: Shen Kaiju
Publisher:
Publish Date: 2006-09-01
Features: Compared to other fields of administrative law, research on expropriation, requisition, and compensation in China's administrative law academia has lagged behind, and there are still many theoretical gaps. This is not only reflected in the lack of content on expropriation and requisition in the administrative law discipline system but also in equating expropriation and requisition with tax collection. Moreover, more problems exist in practice. Expropriation, requisition, and compensation have always been key research areas in administrative law. This manuscript explores these issues from various perspectives, including principles and concepts, constitutional constraints, normal procedures, the scope of expropriation and requisition, requisition procedures, administrative compensation, China's legislative system and shortcomings, foreign legislative examples, and lessons learned. What is fresh is the inclusion of a dedicated chapter discussing "de facto disputes" and "non-proprietary loss." The manuscript provides a detailed exploration of the issues and references extensive materials. The analysis of China's current legislative situation is particularly thorough.