Title: Reasons for Problems on Burden of Land Tax in a Modern Regional Society
Abstract: In late modern times,there were heavy taxes in the Chinese countryside,especially in Shanxi Province.It was an important period from 1927-1937 when Yan Xishan dominated Shanxi.In this period,the rural society in Shanxi not only beared the tasks of Yan Xishan' Rural System Reformation but also suffered the disturbance from wars among warlords.Meanwhile,it had some similar situations as other regions in China,for examples,unfair taxation among professions and between urban and rural areas;deep influence of financial centralization on rural taxes,continuous increase in expenditure of local finance caused by modern autonomy movement,embezzlement of land tax collectors and corruption of local officials.Above reasons caused the problems on burden of land tax in Shanxi rural society.Analysing these reasons is very meaningful in understanding modern Shanxi rural society.
Publication Year: 2012
Publication Date: 2012-01-01
Language: en
Type: article
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