Notice of RetractionComparison of Dutch and Chinese taxation system

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

China has been continuing its reform for over 30 years. As a transitional economy, China has changed gradually during all these years while a lot of researching papers try to explain the practice. In fact, if we just look into the literature of tax law, there is little difference between the Netherlands and that of China. As a transitional economy, China differs in economy developing stages and scale of the country, the importance of different kinds of tax and administration with that of the counterpart western countries.