Tax administration 2015

The rule of law and leadership in substitution and in conflict: Social psychological and legal perspectives on Chinese tax administration

Source: Australian Tax Forum Journal Article

Published Date: 1 Sep 2015

 

This article considers the social psychological literature on leadership in the context of tax administration and the rule of law. It does this within the paradigm of China, a state with notable problems with its legal institutions and a thriving economy. It considers whether China's functioning in the face of its formal institutional problems can be linked to administrative leadership. At the same time, it assesses whether the leadership that allows the economy to function is also an obstacle to the strengthening of China's formal institutions and rule of law.

Author Profile
Ian Murray

Author Profile
Nolan Sharkey

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Tax administration 2015

Share this page