Chun‐Yan Kuo
Abstract
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The paper describes the general approach to project various tax revenues in future years under the current tax law and proposed changes in the law. It also presents a short term monthly model for monitoring tax revenues. The model is applied to the case of China.
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The paper describes the general approach to project various tax revenues in future years under the current tax law and proposed changes in the law. It also presents a short term monthly model for monitoring tax revenues. The model is applied to the case of China.
Key concepts: Tax revenue, Ad valorem tax, Tax reform, Revenue, Economics, Value-added tax, Tax credit, Tax basis