Chinaâ€™s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy
AbstractChina like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax bureaucratisation in tax administration. Based on empirical study in two provinces this paper shows that without including local government agencies and their budgets, Chinaâ€™s fiscal federalism cannot be analysed and argues that Chinaâ€™s emerging tax system depends on the institutional and organizational design that shapes the interaction between central government, local governments and economic agents.
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Bibliographic InfoPaper provided by Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam. in its series Research Paper with number ERS-2005-088-ORG.
Date of creation: 21 Dec 2005
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Web page: http://www.erim.eur.nl/
Fiscal Federalism; Tax Bureaucratisation; Tax Farming; Tax Governance;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2006-01-24 (All new papers)
- NEP-CNA-2006-01-24 (China)
- NEP-PBE-2006-01-24 (Public Economics)
- NEP-SEA-2006-01-24 (South East Asia)
- NEP-TRA-2006-01-24 (Transition Economics)
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