The mechanism for performing tax function of the state and its reflection in the legal norms of the People’s Republic of China and the Japanese satellites in the late 1920s – mid 1930s

Abstract

The subject of this research is the social relations arising in the context of performing tax function in the People’s Republic of China in the late 1920s – mid 1930s and their impact upon similar relations formed in the Chinese territories controlled by Japan in the 1930s: Manchukuo and Mengjiang. The object of this research is the tax system of the People’s Republic of China during the so-called “Nanjing decade” (1927-1937), when the Kuomintang Party headed by Chiang Kai-shek in a short time establishes control over a great part of modern China and begins the centralized policy, including in the area of tax legislation. Special attention is given to the key normative legal acts and government branches, which on the national and provincial levels perform tax function of the state. The article is the sequence of research dedicated to tax system and tax law of East Asian countries. The provisions of tax legislation of both the People’s Republic of China and Manchukuo, are introduced into the scientific discourse of legal science for the first time. The scientific novelty also consists in the comparison of legal systems of China and the Japanese satellites with regards to tax legislation and regulation of tax relations. The author comes to the conclusion that with active implementation of the Japanese model, the regulatory framework of Manchukuo and Mengjiang retained the key features of the Chinese law; but unlike the Chinese model, it was more effective.