Research on the Tiered Fiscal System

Author: Li Qiyun
Publisher:
Publish Date: 2003-05-01
Features: This book is divided into 13 chapters. Chapter 1 provides a fundamental understanding of the fiscal decentralization system, explaining some basic theoretical issues related to fiscal decentralization, such as its connotation, the objective necessity and necessity of implementing fiscal decentralization, its basic functions and contents, etc. The aim is to reveal that fiscal decentralization is an inevitable fiscal system model under market economy conditions. Chapter 2 discusses the definition of government functions, revealing the theoretical basis for the reasonable definition of government functions using the theories of market economy, thus laying a theoretical foundation for the subsequent research in the book. Chapter 3 explores intergovernmental division of responsibilities—the logical starting point of fiscal decentralization. Chapters 4, 5, and 6 delve into the institutional framework, basic connotations, main contents, and operational mechanisms of fiscal decentralization from a theoretical perspective, pointing out that the theoretical basis for the division of government responsibilities stems from the hierarchy of public goods and the differences in behavioral objectives among different levels of government. Chapter 7 compares fiscal decentralization systems internationally, focusing on five countries—Brazil, Germany, France, Japan, and India—as research subjects, with an emphasis on the division of intergovernmental responsibilities and expenditures, tax allocation, and transfer payment systems, respectively. Chapters 8 and 9 examine the practical realities and evaluation of China's fiscal decentralization system, including an analysis of its shortcomings. Through an empirical analysis of China's current fiscal system, it is pointed out that China's current fiscal decentralization model is a tax-based fiscal system. The operational practice of this model over the past decade has demonstrated its rationality and effectiveness in certain aspects, but compared to the goal of establishing a scientific and standardized fiscal decentralization system, the current tax-based fiscal system still has many imperfections. Chapters 10 and 11 present ideas for reforming China's fiscal decentralization system, outlining basic assumptions for the institutional structure and framework of the system, aiming to provide reference suggestions for deepening China's fiscal system reform. Chapter 12 analyzes several important supporting reforms for the fiscal system, selecting the government fee system and local bond system as examples, highlighting the importance of political and administrative systems, and proposing corresponding improvement measures. Chapter 13 provides a deeper analysis of fiscal decentralization at the micro level—specifically examining the operational status of Shandong Province's fiscal decentralization system, aiming to explore effective solutions to practical problems in grassroots fiscal system operations. In terms of research methodology, this book adheres to the principle of theory guiding practice, prioritizing empirical analysis and focusing on solving practical problems. It promotes the of combining theory with practice, integrating normative analysis with empirical examination, overall research with case studies, qualitative analysis with quantitative analysis, international experience with domestic experience, and horizontal comparison with vertical comparison. The book employs methods such as investigation, induction, summarization, abstraction, comparison, and deduction to organize and utilize the collected data, striving to present a convincing structure and actionable countermeasures and suggestions for guiding reform practice.