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Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax

37 Pages Posted: 2 Sep 2011 Last revised: 24 Sep 2012

George K. Yin

University of Virginia School of Law

Multiple version iconThere are 2 versions of this paper

Date Written: September 1, 2011

Abstract

In July, 2011, the Budgetary Affairs Commission of the Standing Committee of China’s National People’s Congress convened an international symposium on reform of China’s Personal Income Tax (PIT) system. Currently about 30 years old, the Chinese PIT system very roughly resembles the U.S. PIT system at a similar age (prior to changes effected during World War II). This symposium paper describes general principles and specific practices to improve compliance and enforcement of the PIT, based on the U.S. experience with that tax. Support for the symposium was also provided by Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ), an enterprise of the German government that supports international cooperation for sustainable development.

Suggested Citation

Yin, George K., Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax (September 1, 2011). Virginia Public Law and Legal Theory Research Paper No. 2011-24; Virginia Law and Economics Research Paper No. 2011-04. Available at SSRN: https://ssrn.com/abstract=1920934 or http://dx.doi.org/10.2139/ssrn.1920934

George K. Yin (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

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