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

Published on 01 Sep 15 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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 profiles

Ian Murray
Ian is an Assistant Professor in the Faculty of Law at the University of Western Australia where he teaches in Taxation and Corporations Law and researches in the areas of Corporate Taxation and the intersection between Not-for-profit Law, Tax and Corporate Governance. He has a number of years' experience as a practitioner in relation to corporate and not-for-profit tax matters across resource taxes, income tax and stamp duty. In particular, he has been extensively involved in the taxation issues arising under native title agreements, including in relation to the benefits management structures established to hold native title payments. Ian's key current research project relates to the accumulation of income by not-for-profits. - Current at 26 February 2015
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Nolan Sharkey
Dr. Nolan Sharkey is a Barrister at Francis Burt Chambers and Winthrop Professor of Law at the University Of Western Australia. He is also Professorial Fellow at Atax, UNSW in Sydney where he was based from 2000 to 2013. At Atax he delivered Masters units in international tax, DTAs, trust taxation and developed the first unit on Chinese tax outside of China. At UWA he teaches tax while at the bar he consults and advises on taxation. Nolan is widely published in leading journals. He is an FCA and holds degrees in law, accounting, Asian studies, psychology and tax. - Current at 15 April 2015
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