The Rule of Law and Leadership in Substitution and in Conflict: Social Psychological and Legal Perspectives on Chinese Tax Administration

Abstract

This article considers the social psychological literature on leadership in the context of tax administration and the rule of law. It does this within the paradigm of China, a state with notable problems with its legal institutions and a thriving economy. It considers whether China’s functioning in the face of its formal institutional problems can be linked to administrative leadership. At the same time, it assesses whether the leadership that allows the economy to function is also an obstacle to the strengthening of China’s formal institutions and rule of law.