Local Fiscal Studies

Author: Zhong Xiaomin
Publisher:
Publish Date: 2001-08-01
Features: The book consists of nine chapters, with the structure and main content arranged as follows: The introduction part of each chapter provides a brief overview of local finance; Chapter 2 elaborates on the functions of local finance; In Chapter 3, the theory of tax division introduces the views of foreign scholars on intergovernmental tax division principles and, based on this, proposes that the division of tax categories among different levels of government in China should follow the principle of adapting to the division of central and local administrative powers, the benefit principle, the principle of efficient resource allocation, the principle of reflecting government functional division, and the principle of tax administrative efficiency; Chapter 4 covers the theory of intergovernmental fiscal transfer payments; In Chapter 5, the fiscal system first explains the positioning of the fiscal system, introduces the differences between unitary and federal states, analyzes the basic characteristics of fiscal federalism, and discusses methods for measuring fiscal centralization and decentralization; In Chapter 6 on fiscal expenditures, the scope and classification of fiscal expenditures are first explained; Chapter 7 is dedicated to government procurement, covering the concept, characteristics, content, and system of government procurement; Chapter 8 specifically analyzes the various revenue sources in local finance in China; The final chapter of the book discusses the management of local finance.