From Structural Imbalance to Structural Optimization: A Theoretical Analysis for Establishing a Modern Tax System.

The essence of the modern tax system is the unity of the modern tax framework and the functions it supports. Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation. The heart or soul of the establishment of a moder...

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Publicado en:	Social Sciences in China Vol. 45; no. 2; pp. 4 - 29
Autor principal:	Peiyong, Gao
Formato:	Artículo
Publicado:	Taylor & Francis Ltd May2024
Materias:	Taxation Structural optimization Direct taxation Internal revenue State taxation
Acceso en línea:	Ver este registro en EBSCOhost