Tax systems of Russia and China: comparative legal aspect

Volume 4, Number 1, 2019, P. 12–18

[ JURIDICAL SCIENCES ]

Article (file: pdf, size: 261 KB, downloads: 946)

Abstract:

The article considers the current tax systems of Russia and China, analyzes the Russian and Chinese tax regulation using the comparison method. Studying the tax bases the authors were intent on:
— establishing the relationship between the level of taxation and the pace of economic development;
— identifying the main taxes of China and Russia that form the budgets of the countries.

They have analyzed relevant articles and scientific literature related to the issues of this topic. Special attention is paid to the legal basis of China tax legislation, where the nature and structure of tax policy regulation was examined. Laws and regulations of the Russian Federation (hereinafter — the Russian Federation) via examples of the Constitution of the Russian Federation and the Tax Code of the Russian Federation are considered, as well as the tax system and the tax structure of the Russian Federation.

As a research task, the author attempted to evaluate the tax legislation of the Russian Federation and to compare it with the tax policy of China. To accomplish this task, the article provides a comparative analysis of the tax system of formation of the budget system in Russia and China.

The article contains statistical data that show the economic situation of the countries on the world market and the reasons for their growth and instability of their economic development. First of all, this is due to changes in tax rates. The results of the year 2018 allow to assume what China and Russia should expect in 2019.

In the course of the work, the need for tax regulation adjustments was identified and justified through the example of China that uses the simplified taxation system, but their economy is developing rapidly.

Keywords:

Chinese economy, tax base, tax system, tax legislation, tax policy, tax regulation, national tax regime

Authors:

Anatoly P. Pavlov, Cand. Sci. (Juridical Sciences), Associate Professor, Department of Administrative and Financial Law, Ural Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Yekaterinburg, Russia

Ekaterina A. Schestakova, Cand. Sci. (Juridical Sciences), Associate Professor, Department of Administrative and Financial Law, Ural Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Yekaterinburg, Russia

For citation:

Pavlov A.P., Schestakova E.A. Tax systems of Russia and China: comparative legal aspect. Sotsial’naya kompetentnost’ = Social Competence. 2019, vol. 4, no. 1, pp. 12–18. (In Russ.).

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