Search results

1 – 2 of 2
Click here to view access options
Article
Publication date: 2 October 2019

Zhiyuan Wang, Jagdeep Singh-Ladhar and Howard Davey

This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new…

Abstract

Purpose

This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013).

Design/methodology/approach

The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST).

Findings

The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants.

Originality/value

This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!

Details

Pacific Accounting Review, vol. 31 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Click here to view access options
Article
Publication date: 5 September 2016

Murugesh Arunachalam, Jagdeep Singh-Ladhar and Andrea McLachlan

This paper aims to examine the planning and policy processes in relation to the pollution in Lake Taupo. This paper describes and explains the manifestation of the tenets…

Abstract

Purpose

This paper aims to examine the planning and policy processes in relation to the pollution in Lake Taupo. This paper describes and explains the manifestation of the tenets of deliberative democracy and the impediments of mobilising the tenets in the planning and policy-making processes.

Design/methodology/approach

This interpretive case study makes sense of interview transcripts, minutes of meetings, media reports and public documents and adopts deliberative democratic theory as the theoretical framework for the interpretive analysis.

Findings

Some factors fostered and others challenged the mobilization of the tenets of deliberative democracy. Local government processes facilitated the expression of multiple views in relation to the impacts of human activities on the Lake. Confrontations and tensions were inevitable elements of the deliberative processes. Pre-determined outcomes and domination of local authorities, aiming for environmental sustainability of Lake Taupo, posed as challenges to the operation of deliberative democracy. Some stakeholders need to sacrifice more than others, but recognition of pluralism, conflicts and differences is an essential part of deliberative democracy.

Originality/value

There is scarcity of research that empirically examines local government processes in light of deliberative democratic principles. The study also extends environmental and social studies that have explored the arena approach to accountability and decision-making.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 2 of 2