​This book discusses China’s tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics.With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law.This book is intended for scholars specializing in China’s tax system and general readers interested in China’s economy.

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The book argues that the notions of tax sovereignty and EU free movement should be regarded as two fundamentally equal principles. The conflict between these two principles is resolved by establishing, in individual cases, the optimum position between two extremes: a general unrestricted freedom of action by states versus a prohibition of any obstacle to the free movement of goods, persons, services and capital. The process of reconciliation of these competing principles is structured by the theoretical optimization model developed in the present study. This model is external to the present case law. The application of the theoretical optimization model to the ECJ’s case law in the area of direct taxation reveals that this case law is largely in line with the model. It is certainly not as internally inconsistent as claimed in some of the tax literature. Many jigsaw pieces seem to fit after all if the case law is assessed in the light of the model. A number of future developments could be expected on the basis of the model and extensive case law analysis. The most important of these is that, in some cases, truly non-discriminatory tax measures should give rise to a prima facie restriction on free movement.

Breaking the Tax Code is a must read for all taxpayers. If you work outside the tax accounting spectrum, chances are you have preconceived notions of the IRS and the Tax Code. Here is a book that will update your knowledge on a wide range of tax topics including tax shelters, divorce implications, tax planning, and how to stay out of trouble with the IRS - all topics that concern every taxpaying individual. As a bonus, it's written in a readable format. Breaking the Tax Code guides you, with the advice of leading tax professionals, how to legally plan for and minimize your tax burden while maximizing your cash flow. Whether you're a millionaire or you're just starting to build your nest egg, this book will lead you on the path to greater financial freedom with the turn of every page. These are proven strategies to legally minimize your taxes and help you to keep more of what you earn.

Introducing "Build Tax-Free Wealth" – the ultimate guide for entrepreneurs, investors, and individuals seeking to maximize their financial potential while minimizing their tax liabilities. In today's complex financial landscape, understanding how to navigate tax laws to your advantage is more critical than ever. This book provides you with a clear, actionable roadmap to securing your financial future through tax-efficient strategies. "Build Tax-Free Wealth" demystifies the often-intimidating world of taxes, breaking down complicated concepts into understandable and implementable strategies. Whether you're a seasoned business owner looking to optimize your operations or an individual planning for retirement, this book has something for everyone. Here's what you'll discover inside: Proven Strategies to Reduce Taxable Income: Learn the legal ways to lower your taxes and keep more of your hard-earned money. Wealth-Building Tactics That Leverage Tax Advantages: Discover how to use retirement accounts, real estate investments, and educational savings plans to grow your wealth tax-free. Guidance on Navigating Complex Tax Laws: Get expert insights into navigating the maze of federal, state, and international tax laws, ensuring you stay compliant while optimizing your tax savings. Real-World Examples and Case Studies: Understand how the strategies discussed can be applied through practical examples that illustrate the significant savings possible. Up-to-Date Information for the Current Tax Year: Benefit from the latest tax law changes with advice tailored to the current financial landscape, ensuring you're always ahead of the game. "Build Tax-Free Wealth" is more than just a book; it's an investment in your financial future. Written by leading tax experts with decades of experience, this guide will empower you to take control of your finances, reduce your tax burden, and build lasting wealth. Whether you're aiming to secure your retirement, save for your children's education, or simply increase your financial knowledge, "Build Tax-Free Wealth" is your go-to resource for strategies that work. Say goodbye to confusion and hello to clarity as you embark on your journey to a more prosperous, tax-efficient future. Don't let taxes diminish your wealth any longer. Grab your copy of "Build Tax-Free Wealth" today and start building a brighter, tax-free tomorrow!

April 15th is just another day. The NEW201* TAX System is renamed Simple Tax System: no annual tax day, no tax forms, no withholding tax, no corporate tax, no back taxes penalties, no tax files to preserve for years past, no separate tax system for businesses, no intimidation, and, NO IRS! We should be searching for the simple, easily understood answer for funding essential services of the federal government. STOP taxing INCOME! Use the Simple Tax System. It's Fair. It's Simple. It WILL Work! About the Author Daniel V. Carbaugh, BA, MS was born in south-central Pennsylvania in 1942. He graduated from high school in 1960, did a hitch in the U.S. Marine Corps and then, too soon, found himself back in his hometown in 1965 looking for a job. Thanks to skills recently acquired from his military service (and a little luck) Dan soon found his way to a forty-two year career with Westinghouse Electronic Systems in Baltimore. Along the way Dan earned an undergraduate degree from the University of Maryland and a graduate degree in Engineering Management from the Johns Hopkins University. Dan and his family endured twenty plus years as expatriates in Europe, South-east Asia, South America, and North Africa. He retired from engineering management in 2007 and moved with his wife to South-west Florida. Dan's interest in tax reform came as a result of caring about fixing the federal tax code so that he could finally understand it. Dan's personal website is TheSimpleTaxSystem.com and his tax reform website is NoMoreIRS.com