The Law And Economics Of Tax Allocation Under The System Of Tax Distribution

The distribution of tax rights,in fact,is an institutional arrangement that solves the distribution relationship between central and local fiscal power by arranging financial resources.In China,there is a long-term adjustment practice of the financial relationship between the central and the central,the purpose is to explore the optimal boundary between centralization and decentralization.As the resources and environmental constraints faced by economic development tighten,the government's fiscal expenditures continue to increase.In this regard,China has increasingly urgent institutional requirements for the distribution of tax rights.The clear requirements from the report of the 18 th National Congress and the report of the 19 th National Congress have been made three times.Therefore,exploring the tax distribution mechanism with Chinese characteristics in the context of the new era has important theoretical and practical significance.Law and economics originated from institutional economics.The focus of research is to pay attention to the differences and unification of legal issues in the context of economics and law,and to find a perfect fit between efficiency and fairness.In its vision,the law,like other institutions,has economic attributes and is of great significance to the economy.As an institutional manifestation,the distribution of tax rights has both legal and economic significance.Therefore,the choice of law and economics as a perspective and method for studying the distribution of tax rights is consistent with the research scope of law and economics.Judging from the current research status,the research on tax distribution system in the field of law and economics is very weak,so the academic attempt made in this paper is innovative.In the research,this paper basically follows the research path of “economics to law,then law to economy” in law and economics.The tax distribution system is the research object.Under the guidance of rational choice theory,efficiency and fairness are The index analyzes the relationship between tax distribution and economic growth qualitatively and quantitatively,analyzes the behavioral differences and consequences caused by the distribution of tax rights,and judges the impact of the tax distribution system on government behavior.Meanwhile,Through the inspection of the operation track of the tax distribution system in practice,to find out the unreasonable crux of the current decentralization system.According to this,we should reshape and improve the system related to the distribution of tax power.The main contents and viewpoints are as follows:(1)The "power" of tax power contains power and rights,and its object form determines three different institutional models of tax distribution system.Theoretically,the ideal taxsharing system should not only ensure the macro-control ability of the central government,but also effectively encourage local governments to perform their duties within the established reasonable scope of functions and powers,so as to achieve the optimal effect of resource allocation.However,there are practical drawbacks in China's tax-sharing system practice.The most obvious ones are that local taxation rights and local taxation systems are very weak.The main reason is that there is an imbalance between the legal concept level and the system-level power distribution model.(2)In order to analyze the difference between the theoretical effect and the actual result of the tax distribution system,it is necessary to clarify the theoretical premise and evaluation criteria of tax distribution.According to the rational choice theory,it is assumed that there are bounded rationality,opportunism and information bias,and the tax distribution system is evaluated by efficiency and fairness.Through empirical verification,the distribution of tax power can promote economic growth.The reality of our country is that the degree of decentralization is not enough,which leads to the distribution of tax power is not conducive to economic growth.At the same time,the tax sharing system has stimulated the enthusiasm of local governments to levy taxes,but the main reason is the incentive of tax return system,which will eventually lead to the expansion of regional income gap and the formation of fair losses.In addition,there are abnormal tax elasticity index at a specific stage,which proves that there is distortion in local government tax behavior,which will inevitably have a negative impact on economic development.In the investigation of fairness,it is carried out according to specific requirements such as starting point fairness,process fairness and fairness of results.Tax legislative power,tax collection and management and tax revenue rights all have unfair starting points;local governments lack major tax types with strong financial significance;the distribution of tax revenue ratios cannot compensate for the taxation caused by the lack of local tax categories.Income gap;the current distribution pattern of tax revenue rights is difficult to achieve the financial needs of local governments,and in fact has produced unfair results.(3)In view of the system defects in the above-mentioned tax distribution,based on the international and historical experience,guided by the path dependence theory,when optimizing the institutional structure of taxation,it is necessary to clarify the distribution of tax rights in the value concept.The theoretical logic of institutional elements such as formal and substantive standards and institutional guarantees.According to this design optimization plan,on the one hand to play the power of the constitution,on the other hand,we must pay attention to the correspondence of rights and obligations,thereby forming a benign interaction between the government and the society,so that the tax distribution system can be reshaped.The research methods used in this thesis are mainly:(1)Historical research method.When studying the issue of tax distribution,it is necessary to use the development perspective to carry out theoretical tracing.Based on reality,reviewing and evaluating the development process of tax distribution,we can only distinguish its essence if we reveal its development trend in different historical stages.At the same time,it is necessary to solve the shortcomings in the current distribution of tax rights,but also to find the source of its causes,in order to fundamentally find a way to deal with it.(2)Comparative study method.The paper will compare the research results related to the distribution of tax power,in order to find a reliable theoretical support for the realization of its system remodeling;Analogy of the content of the right to tax,examine the track of their operation in the system and its relevance,to explore the distribution of tax rights to play a role in the mechanism;By comparing the international experience of tax distribution system and tax right distribution,we can find some international cases for our reference.(3)Empirical research methods.The paper demonstrates the rationality of efficiency and fairness as the measure of tax distribution effect.The rational choice theory in law and economics is used as the analytical method.Through quantitative analysis of data,the relationship between tax distribution and economic development is studied.(4)Standard analytical methods.The application of this method is mainly reflected in the content of providing optimization suggestions for the distribution of tax rights.After fully understanding the nature of tax distribution,it logically deduces its development status and existing theories to find out the causes that affect the distribution of tax rights.To clarify the direction of the reform of the tax distribution system.(5)Literature survey.By studying a large number of related disciplines such as law and economics,political economy,law,finance,taxation and other existing literature,we can carefully sort out and draw lessons from the beneficial results,which not only broadens the vision of the paper research,but also puts forward the framework and conclusions of the research,and explores relatively rich theoretical basis as far as possible.The innovation of this paper lies in: First,the paper studies the distribution of tax rights from the perspective of law and economics,which is innovative.In the existing literature,most of the research on the distribution of tax power is scattered in the respective fields of finance,taxation,economics and law,and few of them are based on law and economics to study the distribution of tax power,let alone provide research ideas for the distribution of tax power on this basis.This paper attempts to explore the resonance point of the two from the theoretical origin of law and economics,in order to give theoretical help to the reform of tax distribution.Second,the paper measures the effect of tax right distribution system by efficiency standard and fairness standard,and studies its relationship with economic development,which is innovative in research methods.In the existing research results,the distribution of tax power and fiscal decentralization are mostly discussed together,and the system of tax power distribution is seldom sorted out separately,and the evaluation of efficiency and fairness is seldom made from the horizontal and vertical dimensions of tax power.The paper not only makes a qualitative analysis of this,but also carries out a quantitative study from the empirical point of view,and the conclusion is true and reliable.Thirdly,according to the efficiency standard and the fairness standard,the thesis not only conducts qualitative analysis on the status quo of the tax distribution system,but also conducts quantitative research from the empirical,and has certain innovation in the research content.Judging from the existing research results in the field of law and economics,in the previous research of law and economics,the quantitative analysis of the research object is not the main content of the research.This paper attempts to respond to the pursuit of scientific economic research tools in economics when exploring the theoretical essence of the tax right distribution system,and carries out quantitative empirical analysis as well as qualitative analysis of the tax right distribution system,which increases the scientific nature of the topic research and makes the research conclusions more real and reliable.Fourth,the paper is innovative in the optimization conclusion of the distribution of tax power.The paper not only puts forward the optimization suggestions for the problems existing in the distribution of tax rights found after theoretical evaluation and empirical measurement,but also puts forward the theoretical logic of optimization design ideas when constructing the optimization path,through which the theoretical path of tax rights distribution system in the perspective of law and economics can be built.At the same time,in the process of conceptual design,evaluation rules and system remodeling,the transformation of China has always been taken as the research context to discuss,and the approach design framework based on it has innovative significance.