Suchergebnisse

A 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. ; postprint