Review of International Experiences on Inter-governmental Fiscal Relations

Author: Sha Anwen, Qiao Baoyun
Publisher:
Publish Date: 2006-08-01
Features: This book is a collection of papers from the "International Workshop on Intergovernmental Fiscal Relations" held in Urumqi, Xinjiang, as part of the "Fiscal Training Project" by the Ministry of Finance of China, the Canadian International Development Agency, and the World Bank Institute. In this collection, domestic and international fiscal experts analyze a series of issues in the intergovernmental fiscal system, including the role of government, expenditure and tax allocation; vertical fiscal imbalances caused by tax base and tax sharing mechanisms; the national baseline for setting grants; fiscal equalization grants to address regional fiscal imbalances; fiscal policies to promote local development; the legal framework for fiscal arrangements; risks in the intergovernmental fiscal system; intergovernmental relations and policy coordination mechanisms, etc. The book provides an in-depth exploration of the direction of China's fiscal decentralization reforms, aiming to establish a fiscal federal system framework that truly achieves fiscal fairness and social justice among Chinese regions, enhances government accountability, and improves the efficiency of public services. The views expressed in this book are the product of World Bank staff and do not necessarily reflect the views of the Executive Directors or the countries they represent. The World Bank does not guarantee the accuracy of the data and is not liable for any consequences arising from the use of the views and data in this book. The maps included in this book do not imply the legal status of any territory from the perspective of any department of the World Bank, nor do they indicate recognition or acceptance of such boundaries.