Dissertation > Excellent graduate degree dissertation topics show

Research on Taxation Powers’ Division in China

Author: JinLianFeng
Tutor: ChenDong
School: Shandong University
Course: Industrial Economics
Keywords: Tax Jurisdiction Central Government Local Government Game Analysis
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 219
Quote: 0
Read: Download Dissertation

Abstract


Tax Jurisdiction issue is the core issue of the tax system. 1994, China's tax system reform carried out to establish a \But now, more a continuation of this reform the old system is still largely a transitional nature, Tax Legislation, tax enforcement power, distribution and other aspects of tax revenue in many problems surviving. Continuous improvement of the tax sharing system to an existing Tax Jurisdiction institutional challenges, the most prominent problem is the financial authority and powers mismatch. Tax Power is divided between the central and local irregularities, unreasonable problems affecting the tax functions into full play, further reform the tax sharing system has become a \Based on the review conducted initially at Shandong Finance, for example, from local fiscal income scale, local fiscal revenue items, local finance extra-budgetary revenue, local budgets analyzes the inferior level of local financial situation and problems. Based on the analysis on the status quo of Shandong Finance carried out empirical analysis. Empirical analysis results show that the shrinking size of the local tax revenue, local tax system response sensitivity of the economy is poor, local fiscal transfer payments to the central government's dependence mouth gradually increased. Analysis and empirical analysis of the status quo, based on the theoretical analysis pointed out that the central and local central and local governments as independent subjects of interest, divide the tax authority are present during the game behavior; in order for the central transfer payments, as well as to attract other places flow of resources to carry out tax competition in the region and local governments also exist between game. This article focuses on the central government and local governments, and local governments that exist between game theory analysis and found that the central and local shared tax sharing ratio, the central transfer payment system and tax competition between local governments, are the tax effects Jurisdiction of important factors. Finally, learn from other countries in the Tax Jurisdiction based on the experience, I have built into the basic framework of national tax authority, and from the Tax Legislation, enforcement powers and income distribution rights perspective, I put forward a comprehensive system of tax policy Jurisdiction recommendations.

Related Dissertations

  1. A Discussion on the Local Government’s Ethical Decision-Making,D625
  2. "Social Agent": between Active and Inactive,D625
  3. Researcg of Local Government Credit Construction,D630.1
  4. A Comparative Study about Public Relations Mode on Network of Local Government,D035.5
  5. The Study on Landless Peasants Protection of Interests in Urbanization Process in Southeast China,D422.6
  6. Local Government Portal Research Case in Jincheng City Government Portal,D630
  7. Research of the Police Service Reform in Process of the Local Government Governance,D631.1
  8. The Reseach of Performance Evaluation of Local Government Urban Construction,D625
  9. Local governments respond to public emergencies and the Countermeasures,D630
  10. On the Mass Emergency grassroots governance to enhance government capacity,D630
  11. Collective construction land use right transfer of the functions of local government,F301
  12. Media image of the local government,D625
  13. The System Innovation of Building the Local Serviee-oriented Government,D625
  14. The Research of Performance Evaluation of Local Government Industrial and Coommercial Bureau,F203.9
  15. Path of local government cooperation in regional integration dimension,F127
  16. Research on the Risk Control of Local Government Debt and Its Application,F812.5
  17. The Historical Development and Enlightenment of the Land Policy of the Communist Party of China,D625
  18. The Stragety Research on the Credibility of the Local Governments,D630
  19. China’s Local Governments to Address the Financial Crisis, a Number of Countermeasures,F831.59
  20. The Policy Research on How to Promote Energy Saving and Emission Reduction in Our Country under the Background of Low Carbon Economy,X321;F124
  21. Legal System of Offshore Financial Revenue Supervision,D922.22

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile