Hendrischke, Hans; Krug, Krug, B.; Zhu, Zhu, Z. - Erasmus Research Institute of Management (ERIM), … - 2004
China like other transition economies needs to establish a tax regime compatible with a market economy. The paper … singles out the general and China-specific features by which national legislation attempts to accompany economic … their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on …