Study On Mechanism Of Intergovernmental Tax Competition In China And Board Governance

Since latter half of the 20th century, the competition of the international tax revenue has grown in intensity, and the domestic tax revenue competition is being developed constantly, become the important content of various countries' political economic life day by day. In our country, before the Reform and Opening-up ,the fiscal management has always been a deeply centralized one, in which sub national governments have mo their own fiscal interest and tax jurisdiction, so there has been no sub national tax competition whatsoever. After Reform and Opening-up, the governments at all levels of our country have formed the independent economic benefits gradually, the activity of competing one after another, political fraction and financial interest concessions make local financial interests prominent day by day. Along with the process of fiscal decentralization, especially the establishment of the tax-divided system, sub national governments have been award some power in fiscal expenditure and gotten wide informal discretionary powers in collecting fiscal revenue. So sub national tax competition analogous to the one in western federal countries has come into being. How to acknowledge, evaluate and regulate the sub national tax competition in our country has been an urgent problem put forward. This thesis attempts to use the general theories of sub national tax competition to study mechanism of the sub national tax competition in our country, and put forth some concentrate tentative plants to regulate it.The whole thesis is decided into six chapters. The first one is the guide the theory,. It introduces production of the sub national tax competition, the existence of the harmful sub national tax competition and difficult problem existing in treating in rule. The second one mainly introduce the various theories of sub national tax competition both at home and abroad, to offer the theory for analyzing the sub national tax competition, of our country ,which includes Financial fraction theory of the federal doctrine of the finance, the ones that chose the school publicly are not the system competition theories of decision theory of the market, new system economics and domestic relevant scholars' theory. The three one introduce experience and lesson of the sub national tax competition of U.S.A., Switzerland, Brazil separately, thus to offer the practice consult for the sub national tax competition of our country. The four one has analyzed the surrounding,characteristic,the special forms and the competitive effect of the sub national tax competition of our country. The five one has analyzed the condition, form, movement and effect mechanism of the sub national tax competition of our country. The final chapter of the thesis puts forward countermeasures to resolve problem the informal sub national tax competition has brought, have proposed the corresponding countermeasure of the sub national tax competition of our country ,which includes the transformation of government function to set up a administrative system furling by law, improving the reform of the system of tax allocation, coordinating the financial relation among the governments; creating the basic terms of the sub national tax competition of our country.