ANBOUND's scholars are of view that, under the new circumstances, the reform of the fiscal and taxation systems is not merely about the departmental reform in fiscal areas, but rather in practice, this issue is concerning not only the market development but also governance.

If the reform of the fiscal and taxation systems are done properly, this will bring institutional forces to future development, however, if the reform were not done properly or being abandoned halfway, this will be detrimental to the future development and hinder the future development.