The information disclosure system of tax avoidance has become a new powerful countermeasure to the tax avoidance behaviors from a global perspective. China should also establish this comprehensive system as early as possible because of the external demand for joining the global cooperation of anti-tax avoidance strategies and the internal requirement to support and coordinate the General Anti-tax avoidance Management Rule(trial). In this paper, some suggestions are put forward regarding how to set up the Chinese information disclosure system of tax avoidance with reference to the practices in UK.
|Journal||Taxation Research Journal|
|Publication status||Published - 2015|