Faculty of Education, Social Sciences and Law

School of Law

Research Student: Yige Zu

An ideal VAT for China

Photo of Yige Zu

Yige's doctoral research focuses upon Chinese VAT, in particular its legal design and administration. 

Her thesis seeks to examine the effectiveness of the existing laws and practice on VAT in China, the political and economic determinants of VAT policy, and to explore an ideal VAT model that could move China closer to the best VAT practice within its unique legal, political and economic context.

Her research involves an assessment of base design issues, legal and administrative issues, and also intergovernmental aspects of VAT in China.

The examination of these specific issues is based on an analysis of public finance and taxation theories, as well as international VAT and GST practices. The hope is that, beyond an academic inquiry, the findings posited by this thesis will have an influence on Chinese VAT law and policy, especially in so far as VAT reform is concerned.       


Yige obtained an LLM, with distinction, in European Trade and Commercial Law from Durham University in 2014. She joined Durham Law School as a PhD candidate in October 2015, before transferring to the University of Leeds to continue her PhD studies in March 2016.   

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