Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 29, 2021 erstellt
Description:
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