Principles and practices to enhance compliance and enforcement of the personal income tax

This article describes general principles and specific practices to improve compliance and enforcement of the personal income tax (PIT), based on the US experience with the tax. An earlier version of this article was presented to a 2011 international symposium in China whose purpose was to prepare f...

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Bibliographic Details
Published in:Virginia tax review 2012-01, Vol.31 (3), p.381
Main Author: Yin, George K
Format: Article
Language:English
Subjects:
Compliance
Economic growth
Income taxes
Personal income
Tax administration and procedure
Taxpayer compliance
Online Access:Get full text
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Summary:This article describes general principles and specific practices to improve compliance and enforcement of the personal income tax (PIT), based on the US experience with the tax. An earlier version of this article was presented to a 2011 international symposium in China whose purpose was to prepare for possible changes to China's PIT system in view of economic and other developments in the country. Currently about thirty years old, the Chinese PIT system very roughly resembles the U.S. PIT system at a similar age (prior to changes effected during World War II). [PUBLICATION ABSTRACT]
ISSN:0735-9004