Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities

Brondolo, John; Zhang, Zhiyong

doi:10.5089/9781475523614.001

Cited by 8 publications

(7 citation statements)

References 2 publications

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“…(i) reducing reliance on paper tax invoices, which have become incompatible with the digital economy in almost all aspects; (ii) creating a uniform, nation-centric tax administration system to replace the current decentralized system in which the location of taxpayers and businesses generally determines the means and levels of taxation following a subsystem of tax registration and administration (Brondolo and Zhang 2016); and (iii) introducing risk-based management, self-assessment, and tax audits, to improve collection of tax information and reduce compliance costs for taxpayers (Cui 2014).…”

Section: Improvements In Capacity Of Tax Administrationmentioning

confidence: 99%

Taxation Challenges in a Digital Economy:

Terada-Hagiwara¹,

Gonzales²,

Wang³

2019

ADB Briefs

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Section: Improvements In Capacity Of Tax Administrationmentioning

confidence: 99%

Taxation Challenges in a Digital Economy:

Terada-Hagiwara¹,

Gonzales²,

Wang³

2019

ADB Briefs

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“…Nonetheless, employment services have usually been found to be cost effective, with positive impacts on employment outcomes (Betcherman and Moroz 2018). Information and counseling and placement assistance, in particular, are low-cost interventions that can improve employment and earnings (Brown and Koettl 2015;Card, Kluve, and Weber 2015). Moreover, digital technologies (including smartphone-based applications) can reduce the cost of extending labor market information and employment support even further, while helping to improve the quality of matches between workers' skills and employers' needs.…”

Section: Expanding Employment Support Servicesmentioning

confidence: 99%

A Resurgent East Asia: Navigating a Changing World

Mason¹,

Shetty²

2018

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This work is a product of the staff of The World Bank with external contributions. The fi ndings, interpretations, and conclusions expressed in this work do not necessarily refl ect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.Nothing herein shall constitute or be considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifi cally reserved.

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“…This phenomenon is normal, because the tax revenue plays an automatic stabilizer in the macro economy, but the decline in tax revenue growth poses new challenges to tax collection and administration: tax compliance will fall and the cost of tax collection will rise. The penalty for tax evasion is lower than the opportunity cost of bankruptcy, and taxpayers will avoid bankruptcy by means of tax violations [5]. Affected by the global financial crisis, most EU countries' VAT compliance tends to deteriorate.…”

Section: Imentioning

confidence: 99%

The Challengesnand Countermeasures of Tax collection and Administration in China Under the Background of lInternet + rn

Wang¹,

Chen²

2018

Proceedings of the Fifth International Conference on Public Management : International Collaboration for Innovated Public Gover

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The modernization of tax collection and administration system is an important part of the modernization of national governance capabilities. Yet the "Internet +" provides opportunities for the reform of tax collection and administration system. Nowadays, Chinese tax collection and administration system is facing with both internal and external challenges including slowing economic growth, structural shifts in the economy, the development of e-commerce and internet currency, and internal organizational innovation. In this regard, the reform should be followed: devote to enhancing modern tax management capabilities, design with a dynamic vision, grasp technical dividend carefully, and reform both in system level and technology level. Specifically, the reform should be guided by "pain points", reshape the organizational structure, optimize staffing, improve tax collection and administration legislation and enforcement, use the "blockchain technology" to reshape the core collection and administration processes, and use artificial intelligence at multiple levels to promote the collection and administration capabilities, help the transformation of tax intermediary.

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Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities

Cited by 8 publications

References 2 publications

Taxation Challenges in a Digital Economy:

Taxation Challenges in a Digital Economy:

A Resurgent East Asia: Navigating a Changing World

The Challengesnand Countermeasures of Tax collection and Administration in China Under the Background of lInternet + rn

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