Title: Quantitative Analysis on the Influence of Tax System Reforms on National Revenue
Abstract:Reforms of tax system of China involve many aspects, value-added tax and enterprise income tax are two major taxes which are being reformed.This paper mainly analyses the influences that tax-system re...Reforms of tax system of China involve many aspects, value-added tax and enterprise income tax are two major taxes which are being reformed.This paper mainly analyses the influences that tax-system reforms(including reforms of value-added tax and enterprise income tax) will exert on the government revenue by building Error Correction Model with E-G two step method through unit root test and co-integration test.Read More
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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