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Please use this identifier to cite or link to this item: http://ir.kneu.edu.ua/handle/2010/27423

Название: Принципи та правила регіональних бюджетно-фінансових відносин в КНР
Другие названия: Principles and rules of the regional budget and financial relations in China
Авторы: Єфремов, Дмитро Петрович
Efremov, Dmytro
Ефремов, Дмитрий Петрович
Ключевые слова: фіскальна децентралізація
фіскальний регіоналізм
Китай
fiscal decentralization
fiscal regionalism
China
Submit Date: 2019-03-18T08:12:15Z
Issue Date: 2014
Издатель: Український інститут розвитку фондового ринку
Библиографическое описание: Єфремов Д. Принципи та правила регіональних бюджетно-фінансових відносин в КНР / Дмитро Єфремов // Ринок цінних паперів України. – 2014. – № 9–10. – С. 25–29.
Краткий осмотр (реферат): Traditionally budgetary relations between the center and the regions are arranged in accordance with the hierarchical principle, the applicable laws of the country and economic expediency. The latter is not possible without planning, transparency and accountability of the subordinate units to the higher bodies. In this way the relationships between the subnational units in the Western countries are buit on prescription theory of public finance. Budgetary relations between the administrative units in China are constructed on entirely different principles. Firstly, two parallel bureaucratic structures that collect taxes exist there - the state one and the local one. Second, in China, there are 4 levels of the administrative-territorial division of the country, which complicates the network of relations between officials within the Bureau. Third, the relationship between the lower and higher tax administrations are executed through the tax contracts - special plans to raise taxes on the economic agents that act in a certain territory. In the case of fulfillment of the plan the local administration can expect on financial bonuses. Fifth, tax institutions of different subordination compete for the amount of collected payments. The winners from these practices are taxpayers as the quality of services increase. As a result, China has opaque fiscal system, where an important role belongs not only to formal but also to informal rules and institutions. But this system can reduce the level of corruption, improve the regional provision of public goods and ensure the economic growth of the country.
URI: http://ir.kneu.edu.ua/handle/2010/27423
ISSN: 2415-8631
Appears in Collections:Кафедра національної економіки та публічного управління

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