دانلود مقاله ISI انگلیسی شماره 51335
عنوان فارسی مقاله

مالیات و دولت سازی: این اصلاح مالیاتی تحت دولت ملی در چین، 1928-1949

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51335 2016 14 صفحه PDF سفارش دهید 15060 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Accounting, Organizations and Society, Volume 48, January 2016, Pages 17–30

کلمات کلیدی
تاریخ حسابداری؛ مالیات؛ ساختمان دولتی؛ مشروعیت دولت؛ ظرفیت دولت
پیش نمایش مقاله
پیش نمایش مقاله مالیات و دولت سازی: این اصلاح مالیاتی تحت دولت ملی در چین، 1928-1949

چکیده انگلیسی

Using primary sources and drawing on insights from the new accounting history and the new fiscal sociology, this paper examines the tax reform launched by the Nationalist Government in China during 1928–1949 as a case study to enrich an understanding of the relationship between taxation and state building. Among other things, the paper reveals a shift from the traditional Confucian ideology of “low taxes” to the Western-derived ideology of “good taxes,” used by the state to justify new taxes. It discusses how the Chinese Civil War and the Sino-Japanese War differently affected the Nationalist Government's political legitimacy and state finance and taxation. It analyzes how tax compliance was pursued by the Nationalist Government through state-society negotiations and compromises over taxation, in the absence of representative political institutions, as well as coercive enforcement of tax laws and regulations–the two approaches together actualized and delimited the new tax regime and the growing state power (legitimacy and capacity). These history/culture-specific features may be understood as variations to a general historical pattern of taxation and state building based on European-American experiences.

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