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Article: Interpretation of Tax Laws in China: Moving Towards the Rule of Law?

TitleInterpretation of Tax Laws in China: Moving Towards the Rule of Law?
Authors
KeywordsInterpretation of Law
Tax Law
Rule of Law
Issue Date2014
PublisherSweet & Maxwell Asia. The Journal's web site is located at http://www.hku.hk/law/hklj/
Citation
Hong Kong Law Journal, 2014, v. 44 n. 2, p. 589-620 How to Cite?
AbstractA unique feature in the interpretation of tax laws in China is that administrative organs have enjoyed a near monopoly status in interpreting rules. The high centralization of powers combined with the lack of effective checks leads to various problems which in turn jeopardizes the legitimacy of interpretations made by administrative organs. This article points out that, in the short run, while this monopoly status will not be changed fundamentally, the problems may be alleviated through the “self-constraints” from adopted within the government and applied in order to accord with the requirements of the “rule of law”. Meanwhile, external factors are playing an increasingly important role in shaping the development and interpretation of tax law, including the supervision from civilians, tax professionals and non-government organizations as well as the influence of the international tax community.
Persistent Identifierhttp://hdl.handle.net/10722/198594
ISSN
2015 Impact Factor: 0.215
2015 SCImago Journal Rankings: 0.101
SSRN

 

DC FieldValueLanguage
dc.contributor.authorQiu, DDen_US
dc.date.accessioned2014-07-07T08:06:33Z-
dc.date.available2014-07-07T08:06:33Z-
dc.date.issued2014-
dc.identifier.citationHong Kong Law Journal, 2014, v. 44 n. 2, p. 589-620en_US
dc.identifier.issn0378-0600-
dc.identifier.urihttp://hdl.handle.net/10722/198594-
dc.description.abstractA unique feature in the interpretation of tax laws in China is that administrative organs have enjoyed a near monopoly status in interpreting rules. The high centralization of powers combined with the lack of effective checks leads to various problems which in turn jeopardizes the legitimacy of interpretations made by administrative organs. This article points out that, in the short run, while this monopoly status will not be changed fundamentally, the problems may be alleviated through the “self-constraints” from adopted within the government and applied in order to accord with the requirements of the “rule of law”. Meanwhile, external factors are playing an increasingly important role in shaping the development and interpretation of tax law, including the supervision from civilians, tax professionals and non-government organizations as well as the influence of the international tax community.en_US
dc.languageengen_US
dc.publisherSweet & Maxwell Asia. The Journal's web site is located at http://www.hku.hk/law/hklj/en_US
dc.relation.ispartofHong Kong Law Journalen_US
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.subjectInterpretation of Law-
dc.subjectTax Law-
dc.subjectRule of Law-
dc.titleInterpretation of Tax Laws in China: Moving Towards the Rule of Law?en_US
dc.typeArticleen_US
dc.identifier.emailQiu, DD: dmqiu13@hku.hken_US
dc.description.naturepostprint-
dc.identifier.hkuros229729en_US
dc.identifier.hkuros239716-
dc.identifier.volume44en_US
dc.identifier.issue2en_US
dc.publisher.placeHong Kong-
dc.identifier.ssrn2487911-
dc.identifier.hkulrp2014/025-

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