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...

The principle of transparency not only is changing but its importance is increasing. International organizations, including the OECD, are seeking to develop harmonized standards of transparency in public administration. This fact is of particular importance in the search for common solutions for...

Fiscal rules have been the centre of economic debate in European Union Member States. They indicate the direction in which policymakers aim to evolve public finances. In recent years the public finances of European Union Member States have been affected by two major changes in economic and...

The principle of transparency not only is changing but its importance is increasing. International organizations, including the OECD, are seeking to develop harmonized standards of transparency in public administration. This fact is of particular importance in the search for common solutions for...

Over the past three decades, public spending on infrastructure, as a share of GDP, has been on the decline worldwide. Although the link between infrastructure investment and economic growth is not yet fully understood, the quality of infrastructure clearly affects a country's productivity,...