Electronic Resource
Cambridge
:
Cambridge University Press
The @China quarterly
97 (1984), S. 53-67
ISSN:
0305-7410
Source:
Cambridge Journals Digital Archives
Topics:
Linguistics and Literary Studies
,
History
,
Political Science
,
Sociology
,
Economics
Notes:
To encourage economic construction and development, China is considering the reform of her system of taxation, principally the taxing of industrial and commercial enterprises. The aim of such reform is two-fold: to secure more stable revenues for the financing of key projects of national importance and, even more crucial, to try to make the tax system into a means of economic management. The latter has been called the leverage function of taxation.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1017/S0305741000008493
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