000			02577nam a2200373 i 4500
001			CR9781108868648
003			UkCbUP
005			20240301142634.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			190905s2022||||enk o ||1 0|eng|d
020			_a9781108868648 (ebook)
020			_z9781108491426 (hardback)
020			_z9781108812153 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
043			_aa-cc---
050	0	0	_aKNQ3558 _b.C85 2022
082	0	0	_a343.5104 _223/eng/20211105
100	1		_aCui, Wei, _d1970- _eauthor.
245	1	4	_aThe administrative foundations of the Chinese fiscal state / _cWei Cui, University of British Columbia.
264		1	_aCambridge : _bCambridge University Press, _c2022.
300			_a1 online resource (xiv, 288 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aCambridge tax law
500			_aTitle from publisher's bibliographic system (viewed on 30 Mar 2022).
505	0		_aIntroduction -- The forgotten reform -- What Is an audit? -- Atomistic coercion -- Returning responsibilities to taxpayers -- Organizing revenue -- Policymaking without information -- The rhetoric of law -- Varieties of state capacity -- Pivoting away from the rule of law.
520			_aOn subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
650		0	_aTax administration and procedure _zChina.
776	0	8	_iPrint version: _z9781108491426
830		0	_aCambridge tax law series.
856	4	0	_uhttps://doi.org/10.1017/9781108868648
999			_c9021 _d9021