A study of the impact of culture on tax compliance in China

China's rapid economic growth in the last two decades has been nothing short of a miracle. But this was achieved at a cost. The rapid growth created bottlenecks in its economic policies, massive fi scal outlays in capital and intra-structure works placed increasing pressure on the state's and national treasury. Therefore, tax has increasingly become a more important part of China's economic strategy, and yet the issue of tax compliance has long been neglected because there is some level of complacency. Perhaps the assumption of tax authorities in China is that compliance is a given.