Research on Tax Quality (International Comparisons and Reflections)

Author: Shao Xuefeng
Publisher:
Publish Date: 2005-10-01
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. 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. Additionally, 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 tax efficiency, tax equity, and their balance. It is reflected not only in aspects such as the tax structure, tax decentralization system, and tax collection and management mechanisms within the tax system but also in the interactive relationship 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. Taking 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.