The Rule of Law and Leadership in Substitution and in Conflict: Social Psychological and Legal Perspectives on Chinese Tax Administration

32 Pages Posted: 29 Sep 2015

See all articles by Nolan Sharkey

Nolan Sharkey

University of Western Australia - Faculty of Law

Ian Murray

The University of Western Australia Law School

Date Written: July 6, 2015

Abstract

This article considers the social psychological literature on leadership in the context of tax administration and the rule of law. It does this within the paradigm of China, a state with notable problems with its legal institutions and a thriving economy. It considers whether China’s functioning in the face of its formal institutional problems can be linked to administrative leadership. At the same time, it assesses whether the leadership that allows the economy to function is also an obstacle to the strengthening of China’s formal institutions and rule of law.

Suggested Citation

Sharkey, Nolan and Murray, Ian, The Rule of Law and Leadership in Substitution and in Conflict: Social Psychological and Legal Perspectives on Chinese Tax Administration (July 6, 2015). Australian Tax Forum, Vol. 30, 2015. Available at SSRN: https://ssrn.com/abstract=2666329 or http://dx.doi.org/10.2139/ssrn.2666329

Nolan Sharkey

University of Western Australia - Faculty of Law ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

Ian Murray (Contact Author)

The University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

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