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

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  • Mr. John D Brondolo
  • Zhiyong Zhang

Abstract

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Suggested Citation

  • Mr. John D Brondolo & Zhiyong Zhang, 2016. "Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities," IMF Working Papers 2016/068, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2016/068
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    References listed on IDEAS

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    7. Mr. John D Brondolo, 2009. "Collecting Taxes During an Economic Crisis: Challenges and Policy Options," IMF Staff Position Notes 2009/017, International Monetary Fund.
    8. John Brondolo, 2009. "Collecting Taxes During an Economic Crisis; Challenges and Policy Options," IMF Staff Position Notes 2009/17, International Monetary Fund.
    9. Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," LSE Research Online Documents on Economics 57969, London School of Economics and Political Science, LSE Library.
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    Cited by:

    1. Vitor Gaspar & Laura Jaramillo & Mr. Philippe Wingender, 2016. "Political Institutions, State Building, and Tax Capacity: Crossing the Tipping Point," IMF Working Papers 2016/233, International Monetary Fund.
    2. Lina Zadorozhnia, 2016. "Comparative analysis of tax bases of personal income tax in the EU and Ukraine," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 11, pages 26-32, November.
    3. Minjie Huang & Shunan Zhao & Andreas Pape, 2023. "Estimating Case‐based Individual and Social Learning in Corporate Tax Avoidance," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 85(2), pages 403-434, April.

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