FEDERALISM WITHOUT FEDERATION: PROBLEMS OF FISCAL FEDERALISM IN CHINA
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FEDERALISM WITHOUT FEDERATION: PROBLEMS OF FISCAL FEDERALISM IN CHINA
Annotation
PII
S0321-50750000616-3-1
Publication type
Article
Status
Published
Edition
Pages
28-33
Abstract
Despite being a unitary state overall, China is not unitary in its fiscal system, that’s why it is called decentralized structure of public finance and municipal fiscal, or tax federalism. This article describes the features of fiscal system of China which is formed as a fiscal federalism. The author reviews in details the process of forming and reforming fiscal federalism in China, and analyzes its current situation.In addition, the article gives some recommendations of usage of the Chinese experience in the Russia to improve local practice of fiscal federalism.
Keywords
fiscal federalism, Chinese tax system, fiscal reform
Date of publication
01.06.2015
Number of purchasers
1
Views
1215
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0.0 (0 votes)
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