三民網路書店 / 搜尋結果

On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institution

"This book presents an interdisciplinary approach to educational contexts across cultures for the study of verbal and written linguistics in order to broaden students' communicative and problem solvin

Containing comprehensive, cutting-edge coverage of metamaterials—a hot topic in radar, antenna, and microwave engineering with next-generation applications in the aerospace and communications industri