Taxation and Governance in Contemporary China
Seiten
2026
Cambridge University Press (Verlag)
978-1-009-50972-5 (ISBN)
Cambridge University Press (Verlag)
978-1-009-50972-5 (ISBN)
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This Element shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy heightens Chinese citizens' sensitivity to direct taxation.
In contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in state–society relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on state–society relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens Chinese citizens' sensitivity to direct taxation and engenders the tragedy of the commons, leading to rising government debts and collusion by local governments and businesses that results in land expropriation, labor disputes, and environmental degradation.
In contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in state–society relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on state–society relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens Chinese citizens' sensitivity to direct taxation and engenders the tragedy of the commons, leading to rising government debts and collusion by local governments and businesses that results in land expropriation, labor disputes, and environmental degradation.
1. Taxation and state—society relations in China: why didn't the dogs bark?; 2. Lay of the land: mapping China's taxation system and fiscal capacity; 3. Political logic of taxation in China; 4. Taxation and state—society relations: perspectives from citizens and business; 5. Unintended consequences of taxation in China; 6. Conclusion; References.
| Erscheint lt. Verlag | 31.1.2026 |
|---|---|
| Reihe/Serie | Elements in Chinese Economy and Governance |
| Zusatzinfo | Worked examples or Exercises |
| Verlagsort | Cambridge |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-009-50972-1 / 1009509721 |
| ISBN-13 | 978-1-009-50972-5 / 9781009509725 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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