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The Political Logic of Taxation in China

Pekingology

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The Importance of Taxation in Authoritarian Regimes

Taxation is very important for all types of regimes, regardless of democracy or authoritarian. If taxation helps to achieve authoritarian resilience, there are some two important dilemmas that it needed to resolve. For the gloss dilemma, a state cannot achieve rapid economic loss and rapid tax revenue loss at the same time. And for the representation dilemma, it means if the state extract huge amounts of tax revenue from the society, then the society may be react by demanding more representation. But for authoritarian regimes, both dilemmas should be like resolved. Otherwise, rapidly rising tax revenue may lead to authoritarian product done rather than authoritarian resilience. So in my book, I try to examine how the Chinese taxation institution is

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