摘要
传统财政分权理论的贡献是在划分政府间财政职能的基础上提出了多级政府分税原则,但也导致了中央以下各级政府的税收难以弥补公共支出成本的实践结果。第二代财政分权理论指出,中央以下各级政府税收至少应当为那些最为富有的政府提供足够的收入,以保证这些辖区能够通过自身控制的税收满足支出需要并为其行为结果负责。发展中国家的政府间税收划分面临着税收管理能力、均等化、中央以下各级政府的负责程度和中央政府意愿等多重约束。完善既有财产税,设置以消费地为基础的中央以下各级政府销售税,整合与车辆相关的选择性商品税,将为发展中国家中央以下各级政府提供更多潜在收入来源。
The traditional fiscal decentralization theory contains the tax assigmnent principle for governments at all levels based on defining their fiscal functions. As a result, subnational governments cannot collect enough tax revenue from their own sources to cover the cost of public services. The second - generation theory suggests that subnational government taxes should provide enough revenue for the richest local governments at least to make them accountable for their behavior. Tax administration capacity, equalization, subnational government accountability, and central government reluctance are constraints for tax assignments in developing countries. Improving property tax, designing destination - based subnational sales tax and integrating excise taxes levied on motor vehicles may provide more potential revenues for subnational governments.
出处
《经济社会体制比较》
CSSCI
北大核心
2015年第2期32-43,共12页
Comparative Economic & Social Systems
基金
辽宁省教育厅项目"完善辽宁公共文化服务体系的财政政策研究"(项目编号:W2013205)
辽宁省社科基金项目"辽宁进行个人住房征收房产税改革试点的可行性研究"(项目编号:L13BJY019)
