3Ernst&Young.Tax policy and Controversy Outlook:Asia-Pacific2012[]..2012
4OECD.Tax Administration in OECD and Selected Non-OECD Countries:Comparative information Series (2010). http://www.oecd.org/tax/tax-policy/38093362.pdf . 2012
5OECD.Tax Administration in OECD and Selected Non-OECD Countries:Comparative information Series (2006). http://www.oecd.org/tax/tax-policy/38093498.pdf . 2012
6IRS.IRS Organization Blueprint2000[]..2011
7The World Bank.Doing business2012:Economy Profile in China. http://www. doingbusiness.org/data/exploreeconomies/china . 2012
8The World Bank.Doing Business2012:Doing Business in a More Transparent World. http://www.doingbusiness.org/reports/global-reports/Doing%20Business%202012 . 2012
9The World Bank.Doing Business2005:Removing obstacles to Growth. http://www.doingbusiness.org/reports/global-reports/Doing%20Business%202005 . 2012
10The World Bank.Doing Business2005:Paying Taxes2012:The Global picture[]..2012