完善中国政府间税收划分的路径选择——基于对传统分税理论的考察被引量：1

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摘要传统分税理论提出多级政府分税的基本原则,但也导致中央以下各级政府间收入与支出责任不平衡的实践结果。为了保证公共产品和服务提供的自主性、效率和负责程度,中央以下各级政府不仅需要掌握自身的收入来源以满足支出分权化的要求,还应通过税率的选择在边际上调整自身收入的数量。在中国"自上而下"的分权条件下,地方政府要求获得税收自主权可能会面临较大的政治压力。相对而言,采用税率分享制替代现行的收入分成制,以使中央以下各级政府能够相对平等、规范地分享某些大型税基的课税权应当是更为可行的方案。

作者谷成

机构地区东北财经大学财税学院

出处《社会科学战线》 CSSCI 北大核心 2008年第11期73-78,共6页 Social Science Front

基金教育部人文社会科学项目(06JC790003)

关键词财政分权税收划分传统理论

分类号 F812.42 [经济管理—财政学]

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