English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110944/141864 (78%)
Visitors : 47932179      Online Users : 1423
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/78500


    Title: Central-Local Relations in the PRC under the Tax Assignment System: An Empirical Evaluation, 1994-97
    Authors: Hsu, Szu-Chien
    徐斯儉
    Contributors: 國關中心
    Keywords: PRC central-local relations;tax reform;tax assignment system;tax return;patron-client relations
    Date: 2000-03
    Issue Date: 2015-09-15 15:24:34 (UTC+8)
    Abstract: In 1993, Chinese scholars Wang Shaoguang and Hu Angang registered a warning that the state capacity of the PRC was declining. According to Wang and Hu, this declining capacity is exemplified by two phenomena in the mid-1980s: the declining share of the national fiscal revenue in the gross domestic product (GDP) and the decline of the central government`s share of the national fiscal revenue. Wang and Hu warned that this declining capacity of the state will also lead to a widening disparity of wealth distribution and economic development, which eventually will produce social chaos. Many believed that the PRC government was affected by the above analysis and thus adopted a tax reform measure in 1994. The new tax system between the central and local governments, the tax assignment system (fen shui zhi), was designed to allow the central government to regain its lost share in national fiscal revenue and to alleviate local disparities. By using official statistical data, this study intends to evaluate the effect of the practice of the tax assignment system in the years between 1994 and 1997. Different from what is claimed by the Chinese officials, this study finds that the system has not been able to successfully achieve its intended policy goals. This paper is able to reach such a different conclusion as it takes into account the ”tax return”(shuishou fanhuan) from the central government to local governments. As an integral part of the tax assignment system, the ”tax return” mechanism carries a strong compromising institutional character. The system, designed as an incentive for the local governments to cooperate, also hindered the central government in raising its extractive capacity. The result of reviewing the practice of this system in the years from 1994 to 1997 shows that the central government seems unlikely to be able to phase out the ”tax return” mechanism and put in place a full-fledged tax assignment system.
    Relation: Issues & Studies, 36(2), 32-72
    Data Type: article
    Appears in Collections:[國際關係研究中心] 期刊論文
    [Issues & Studies] 期刊論文

    Files in This Item:

    File Description SizeFormat
    32-72.pdf2537KbAdobe PDF2576View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback