Tax Power Allocation Theory - Research on the Vertical Division of Tax Power in China

Author: Bai Yanfeng
Publisher:
Publish Date: 2006-12-01
Features: This book builds upon previous research by distinguishing between different levels of concepts such as state tax authority and government tax authority, and further categorizes tax authority into tax legislation power, tax administration power, and tax revenue power. Additionally, during the study of tax authority division, it has formed a unique research method called the "paradox of tax authority division." The author conducts an in-depth analysis of the current state of tax authority division in China, centered around the paradox of Chinese tax authority division, and argues for the direction of tax authority division reform in China, focusing on the paradox of U.S.-China tax authority division. Based on the categorization of tax authority into tax legislation power, tax administration power, and tax revenue power, the author further divides tax revenue power into primary revenue power and final revenue power. The initial motivation for this book's research was to address issues related to intergovernmental fiscal relations, hence the concept of tax authority is defined as: the power and rights of the state to obtain tax revenue to fulfill its functions in tax legislation, tax administration, and tax revenue.