Study On Harmful Intergovernmental Tax Competition Of Our Country

The tax competition is the self-interest behavior of local authorities. Since the reform and opening-up took place in our country, along with the process of fiscal decentralization, establishment of the tax-divided system, intergovernmental governments have been award some power in fiscal expenditure and gotten wide informal discretionary powers in collecting fiscal revenue. 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 forward 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 and the basic classification, then introduce the theories of the harmful tax competition and the general reasons of it. This is the theoretical foundation of the whole thesis. In the second one, the writer has analyzed the actuality of the harmful intergovernmental tax competition in our country, including the ways, the competitive effect and the special reason of the harmful intergovernmental tax competition. The final chapter analyzes the countermeasure in the Western countries, and puts forwards some measure to resolve problems the informal intergovernmental tax competition has brought, and put forth some concrete tentative plans to regulate it, which includes deepening the reform of tax-divided system to regulate planning to make it subordinated to economic tax resource; strengthens the tax legislative work; strengthens the coordination of the intergovernmental tax revenue; transform government function and so on.The concept of"harmful tax competition"often refers to international tax competition among different countries. And we can seldom see the theory of domestic intergovernmental tax competition. Though the theory achievements of international tax competition can be used to analyze the domestic one, the analysis on China's intergovernmental tax competition still has it's particularity, especially considering the noticeable difference of actual economic and political conditions in different countries.Meanwhile, due to the difficulties in collecting the materials in the harmful tax competition and my own limitations in theory and practice, there still remains a lot to be perfected. It is sincerely hoped that teachers could give me comments and advice so that could further my future research on the tax competition field.