【英文篇名】

The Institutional Guarantee of the Uertical Decentralization under the Tax Legislative Authority

【作者】

李文;

【作者单位】

山东大学经济学院 山东济南;

【文献出处】

税务与经济,Taxation and Economy,编辑部邮箱2004年 02期

期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊

【关键词】

税收立法权;纵向分权;公共品;财政透明度;

tax legislative authority;vertical decentralization;public good;financial transparency;

【摘要】

基于地方政府的相对优势,税收立法权适当下放可以提高效率。但是由于政府是由追求自身利益最大化的众多部门和官员组成的,因此,权力的下放应有必要的制度保证。就我国的现状而言,税收立法权的纵向分权应有以下制度保证:加强公共品需求对公共品供给的影响;税收立法权由立法机关掌握;提高财政透明度;严格规范政府间的规则。

【英文摘要】

Lowering the tax legislative authority properly is benefit to raising efficiency due to the local governmental advantages.But because the government consists of multi-departments and officials,lowering the power should be limited by the institutional guarantee.As far as our condition is concerned,the vertical decentralization under the tax legislative authority should ensure:strengthening the effect of demand of the public goods,the tax legislative authority should be controlled by legislative body,improvin...