Study on the Relationship Between Central and Local Finance --Based on the Perspective of Tax-sharing System

  • Xiuwei Liu
DOI: https://doi.org/10.53555/bm.v2i8.1340
Keywords: Financial, Central, Local, Tax-sharing reform

Abstract

the Tax-sharing reform as an important reform of China's financial filed, which has had a huge impact on the Central and Local fiscal revenue in China . This article first discusses the developments of the financial relationship between the Central and Local before and after the founding of China ,and then briefly reviews the content of tax-sharing system, and finally analyzes the effectiveness of tax-sharing system and the existing shortcomings.

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Author Biography

Xiuwei Liu

School of Public Affairs and Law,Southwest Jiaotong University,Chengdu 610031,P.R.China

Published
2016-08-31
How to Cite
Liu, X. (2016). Study on the Relationship Between Central and Local Finance --Based on the Perspective of Tax-sharing System. IJRDO - Journal of Business Management, 2(8), 10-16. https://doi.org/10.53555/bm.v2i8.1340
Issue
Vol. 2 No. 8 (2016): IJRDO - Journal of Business Management
Section
Articles

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