Tax Systems and Tax Reforms in South and East Asia

ISBN-13: 9780415512442 / Angielski / Miękka / 2013 / 312 str.

Luigi Bernardi;Angela Fraschini;Parthasarathi Shome

Opis

Examining the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s, this text focuses on China, India, Japan, Malaysia, South Korea and Thailand.

Spis treści

1. An Overview of Taxation 2. Main Tax Policy Issues 3. The Control of Tax Evasion and the Role of Tax Administration 4. Fiscal Federalism in the Big Developing Countries: China and India 5. What about the Countries’ Fiscal Sustainability? 6. The Facts and the Political Economy of the Welfare Without the Welfare State  7. China  8. India  9. Japan 10. Malaysia  11. South Korea  12. Thailand