What is the main route for the research on tax law and reform on revenue practice since the open-and-reform policy initiated in China? Why do several reforms on tax system fail to achieve the satisfying effect? The above-listed questions have all the while obsessed the decision-makers as well as the relevant scholars concerning the tax law theory. This dissertation intends to look for this main route with the purpose of seeking the path to the reconstruction of the tax law theory in China.
In my ...