The Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) is happy to invite you to a presentation by Prof. Wei Cui in which he will introduce his recently published book
"The Administrative Foundations of the Chinese Fiscal State"

The presentation will be held in English, on Thursday, March 30, 2023 at 4:00 pm, in the Seminar Room of the Institute for Austrian and International Tax Law (Welthandelsplatz 1, Building D3, 1020 Vienna). The presentation will be moderated by Prof. Alexander Rust.

Book Description:
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.

Please register HERE until March 23, 2023 at the latest.

We are looking forward to your attendance!