Taxation and Governance in Contemporary China

by Xiaobo Lu, Changdong Zhang

In contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in state–society relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on state–society relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens Chinese citizens' sensitivity to direct taxation and engenders the tragedy of the commons, leading to rising government debts and collusion by local governments and businesses that results in land expropriation, labor disputes, and environmental degradation.

104 pages, Paperback

Published February 5, 2026

Reviews

[Edwin DESAILLY · Rating 4 out of 5]

Intéressant pour avoir un aperçu relativement historique de la taxation en Chine ; de ses phases et ses problèmes. Cependant les sources utilisées sont majoritairement assez vieilles 10 ans, parfois 20, et même s'il y en a des récentes il est difficile de savoir ce qu'on peut tirer de ceci d'actuel. Aussi, l'angle du livre est souvent une comparaison implicite a l'international, : mais souvent des données sont données dans le vide sans référence pour comparer. Bon petit livre malgré tout, se lit bien