Analysis On Intergovernmental Tax Competition Of Our Country

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 intergovernmental 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.The thesis uses historical analysis, comparison analysis and regulation analysis, and there are two creative points: one point is from the view of tax competition to analyse the affect of intergovernmental tax competition in our country towards marker economy, and explore the affect of tax competition towards market economy; another point is from regulating tax competition action and tax competition environment to regulate and harmonize tax competition of our country.Most of the documents now available are based on western mature market economy. Therefore it is inevitable to get confronted with some unconquerable difficulties when one studies intergovernmental tax competition, and it is even harder to study governmental tax competition systematically and operate entirely, there are still some shortcomings:The research lacks sufficient empirical study. Since the intergovernmental tax competition is still at its starting stage and not got standardized, local government is unwilling to publicize relevant files and datum, which greatly limits the data collection.