People’s Republic Of China: Taxation And The Rule Of Law

60 Pages Posted: 8 Jun 2021

See all articles by Richard Pomp

Richard Pomp

University of Connecticut - School of Law; Independent

Jinyan Li

York University - Osgoode Hall Law School

Minoru Nakazato

University of Tokyo - Faculty of Law

Frans Vanistendael

affiliation not provided to SSRN

Date Written: December 10, 1993

Abstract

This is the report of a mission of the IMF Legal Department which visited the People's Republic of China in May 1993. The purpose of this mission was to explore the questions: "What does the rule of law mean for the tax system of China? What changes would have to be made to the system to better conform it to the rule of law?" Although in some respects the recommendations are tailored to what the authors perceive as the current situation in China, by and large they flow from their experience outside of China.

The report first discusses the general meaning of the rule of law (Part I). Parts II-IV consider the relevance of the rule of law for the different stages of the tax process: lawmaking, administration of the law, and application of the law by the courts. In addition to defining the roles of the three branches of government, legislative, administrative, and judicial, the rule of law involves the division of authority among different levels of government (Part V of the report). Finally, Part VI considers to what extent the principles discussed in Parts I through V should be embodied in a Basic Tax Law.

Keywords: China, tax, taxation, tax administration, tax law, administrative law

Suggested Citation

Pomp, Richard and Li, Jinyan and Nakazato, Minoru and Vanistendael, Frans, People’s Republic Of China: Taxation And The Rule Of Law (December 10, 1993). Available at SSRN: https://ssrn.com/abstract=3855893 or http://dx.doi.org/10.2139/ssrn.3855893

Richard Pomp (Contact Author)

University of Connecticut - School of Law ( email )

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Hartford, CT 06105
United States
860-570-5251 (Phone)

HOME PAGE: http://www.law.uconn.edu/faculty/rpomp/

Independent ( email )

860-983-8341 (Phone)

Jinyan Li

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

Minoru Nakazato

University of Tokyo - Faculty of Law ( email )

7-3-1 Hongo Bunkyo-Ku
Tokyo, 113
Japan

Frans Vanistendael

affiliation not provided to SSRN

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