China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy
2005-12-21
Research Paper
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China like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax bureaucratisation in tax administration. Based on empirical study in two provinces this paper shows that without including local government agencies and their budgets, China’s fiscal federalism cannot be analysed and argues that China’s emerging tax system depends on the institutional and organizational design that shapes the interaction between central government, local governments and economic agents.
- H50 : National Government Expenditures and Related Policies: General
- H70 : State and Local Government; Intergovernmental Relations: General
- F23 : Multinational Firms; International Business
- M14 : Corporate Culture; Social Responsibility
- M : Business Administration and Business Economics; Marketing; Accounting
- P35 : Public Economics
- P24 : National Income, Product, and Expenditure; Money; Inflation
- H61 : Budget; Budget Systems
- H20 : Taxation, Subsidies, and Revenue: General
- revenue
- government
- china
- township
- system
- state
- tax system
- taxation
- reform
- government agencies
- tax farming
- level
- 12/16/2005
- agency
- income
- transfer
- budget
- expenditure
- administration
- income tax
