Template-Type: ReDIF-Paper 1.0
Author-Name: Zhu, Z.
Author-Name-Last: Zhu
Author-Name-First: Ze
Author-Name: Krug, B.
Author-Name-Last: Krug
Author-Name-First: Barbara
Title: China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy
Abstract: 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.
Creation-Date: 2005-12-21
File-URL: https://repub.eur.nl/pub/7188/ERS%202005%20088%20ORG.pdf
File-Format: application/pdf
Series: RePEc:ems:eureri
Number: ERS-2005-088-ORG
Classification-JEL: F23, H20, H50, H61, H70, M, M14, P24, P35
Keywords: Fiscal Federalism, Tax Bureaucratisation, Tax Farming, Tax Governance
Handle: RePEc:ems:eureri:7188