This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards, having a unified and decentralized tax agency. The...

This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards, having a unified and decentralized tax agency. The...

Analyzing the evolution of the main revenues and expenditure government accounts, this paper describes the behavior of the public sector during the period 1890/1945. Not only because its importance in terms of the volume of resources that allocates, but also because data availability, the study...