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Research on Building A Good Horizontal Tax Competition Environment Under Central Angel

Author: JieMeng
Tutor: JiangZhu
School: Beijing Technology and Business University
Course: Finance
Keywords: Central Government Tax competition Environment Policy recommendations
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 32
Quote: 0
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Abstract


The reform and opening up, with the increasing strength of China's economy, the gap between the level of economic development across regions are also expanding, local governments pay more attention to the region's economic indicators and fiscal interests, intensify in the economic competition between all levels of government. The 1994 reform of the tax sharing system clear the place of property rights, provides the basis and conditions for economic competition between the government, tax competition is the primary means of intergovernmental economic competition. In this process, all levels of government is preferred to tax incentives, tax resources, fight and control, in order to attract investment, increase revenue and stimulate economic growth purposes. From the competition theoretically reasonable standard intergovernmental tax competition is conducive to promote innovation and the continuous improvement of the operational efficiency of the system of government, will help improve the public welfare, to increase the interests of the taxpayers. But there are still tax laws lack of fiscal and taxation system is not perfect, local competitive behavior is not standardized a lot of impact in an orderly competition, brought a lot of negative consequences to the Intergovernmental tax competition. Intergovernmental tax competition system, system environment, relying solely on the local government's own ability to regulate and coordinate the competition is not realistic, so we should be starting to get to know from the perspective of the central government, evaluation and specification of intergovernmental tax competition environment to create an orderly, healthy and productive intergovernmental horizontal tax competition new order. At present, the theoretical circles of Intergovernmental Tax Competition results have been achieved, especially in tax competition Definition, Classification, theoretical sources basically reached a consensus. These studies focused on the theoretical analysis of intergovernmental tax competition and the cause of the competition, the competitive effects analysis, specification of Intergovernmental tax competition, starting from the central level to build intergovernmental horizontal tax competition environment research also slightly lacking . Learn on the basis of the theoretical study of the domestic and foreign scholars, starting from the central government level to study to build a good tax competition environment. The paper is divided into six parts: The first part is an introduction. The second part focuses on the basic theory of this subject study was based, provide theoretical references for the analysis of intergovernmental tax competition. The third section describes the important role played by the central government in the intensified local government tax competition in expounded the necessity and urgency of the central perspective study of horizontal tax competition. Part IV elaborates from the three aspects of the institutional environment, institutional environment, and law enforcement environment specific environment of horizontal tax competition in China. The fifth section describes an overview of tax competition in the United States, Switzerland, Brazil three relevant intergovernmental and experiences, lessons learned, and reference for the empirical analysis of intergovernmental tax competition. Part VI: build good recommendations horizontal tax competition environment. This section in the central Perspective from relying on regional economic development strategy, clarify property rights division of the central and local governments, deepen the reform of the tax system, and to establish legislative system of local taxes and incentives based on the central government, to create a strict system constraint mechanism three aspects to build a good lateral tax competitive environment.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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