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ON THE ORIGIN & EVOLUTION OF TAX CONTRACTS: TYPES, FUNCTIONS AND IMPLEMENTATION MECHANISMS

Journal of Chinese Tax and Policy

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Field Value
 
Title ON THE ORIGIN & EVOLUTION OF TAX CONTRACTS: TYPES, FUNCTIONS AND IMPLEMENTATION MECHANISMS
 
Creator CHANG, CAI
 
Description In terms of social contract theory, tax is essentially one type of contractualrelationship. This paper focuses on the origin and evolution of tax contract,taking its connotation and essence as a breakthrough point. Through scientificclassification of tax contracts into statutory tax contracts and transactionalones, and intensive study into the functions and implementation mechanismsof both, this paper aims to explore theoretical values of tax contracts andestablish the theoretical basis for tax contracts optimisation.
 
Publisher Journal of Chinese Tax and Policy
 
Contributor —
 
Date 2018-05-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Identifier https://openjournals.library.sydney.edu.au/index.php/JCTP/article/view/12724
 
Source Journal of Chinese Tax and Policy; Vol 2, No 2 (2012): Chinese Tax and Policy 3
1839-065X
2205-2550
 
Language EN
 
Rights Copyright (c) 2018 CAI CHANG