Study On Intergovernmental Tax Competition Of Our Country

Since the middle and the second half of the 20th century, intergovernmental tax competition has increasingly up graded with international tax competition becoming more and more fierce. It becomes an important content of various countries' political economic life day by day. After the foundation of our country, the governments at all levels of our country have formed the independent economic benefits gradually, They are competing each other. Especially since reform and opening-up, political fraction and financial interest concessions make local financial interests prominent day by day. With the gradual promotion of financial fraction, especially the establishment of the system of tax allocation, there are certain autonomies on the expenditure and heavy freedom right of decision at obtaining income in the local government. A kind of inter-governmental tax revenue competition which is similar to the western federalism country has been produced. How to acknowledge, evaluate and regulate the intergovernmental tax competition in our country has been an urgent problem put forward. This thesis attempts to use the general theories of intergovernmental tax competition to study the intergovernmental tax competition in our country, and put forth some concrete tentative plans to regulate it.The whole thesis is divided into three chapters: The first one introduce the general theories of intergovernmental tax competition, which includes the definition, the theoretical bases, the principal categories, the effect and harmonization of intergovernmental tax competition. This is the theoretical foundation of the whole thesis. The second one is the emphasis. In the chapter, the writer has analyzed the actuality of intergovernmental tax competition in our country, including the surrounding and characteristic, the special forms, the competitive effect and the cause of the intergovernmental tax competition. The conclusion is that the intergovernmental tax competition in our country is a harmful competition out of rules, and the cause lies in the imperfection of tax-divided system, the rigidity of unscientific taxation planning, the fiscal demand exceeding tax capacity and the Personal incentive of government official. The final chapter of the thesis puts forward countermeasures to resolve problems the informal intergovernmental tax competition has brought, using the foreign successful experience of tax harmonization for reference and consulting to the necessary conditions fiscal scholars have set to a perfect intergovernmental tax competition, which includes the transformation of government function to set up a administrative system ruling by law accord with market economy; deepening the reform of tax-divided system to regulate intergovernmental fiscal relationship; improving the management of taxation planning to make it subordinated to economic tax resource; creating fundamental conditions beneficial to intergovernmental tax competition and so on.