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Issues in Intergovernmental Fiscal Relations in China

The paper reviews the changing nature of intergovernmental fiscal relations between the provinces and the central government in China over the past two decades and provides an assessment of the success of previous reforms in meeting their objectives. Key existing weaknesses in the current system that undermine these objectives are identified. Alternative instruments, procedures, rules, and incentives that could result in better outcomes are outlined by drawing upon relevant cross-country experiences.
Year of publication:
2005-02-01
Authors: Dabla-Norris, Era
Institutions: International Monetary Fund (IMF)
Subject: Intergovernmental fiscal relations | Income distribution | expenditure | expenditures | expenditure assignments | fiscal relations | intergovernmental fiscal | public expenditure | intergovernmental transfers | taxation | fiscal policy | expenditure responsibilities | tax system | fiscal management | fiscal decentralization | fiscal system | budget constraints | tax administration | tax reforms | expenditure management | budget constraint | expenditure needs | tax revenues | fiscal disparities | tax reform | fiscal federalism | local revenues | budget process | budget revenues | public expenditure management | fiscal discipline | expenditure mandates | capital expenditures | public expenditures | fiscal contracting system | tax rebates | horizontal fiscal disparities | fiscal activities | fiscal accountability | debt service | fiscal behavior | budget law | assignment of expenditure responsibilities | fiscal responsibility | fiscal contracting | intergovernmental transfer | fiscal transfers | local budgets | subnational expenditure | fiscal disparities across regions | public spending | fiscal contract | fiscal deficits | expenditure management systems | accumulation of arrears | fiscal spending | fiscal sustainability | fiscal adjustments | fiscal risks | tax burden | quasi-fiscal deficits | fiscal reforms | state budget | local expenditures | fiscal resources | fiscal capacity | fiscal incentives | government revenue | fiscal position | national budget | expenditure share | governmental fiscal relations | expenditure capacity | intergovernmental fiscal transfers | revenue collection | fiscal arrangements | local taxes | budgetary control | central fiscal | tax policy | fiscal stimulus | intergovernmental fiscal arrangements | budget management system | budgetary expenditures | fiscal reform | fiscal contract system | budget deficits | fiscal operations | fiscal pressures | tax systems | budget management | fiscal resource | fiscal distress | budget expenditures | budgetary funds | expenditure requirements | fiscal responsibility law | total expenditures | provincial expenditure | fiscal capacities | tax collections | budgetary implications | fiscal powers
Extent:
application/pdf
Series:
Type of publication: Book / Working Paper
Language: English
Notes:
The text is part of a series IMF Working Papers Number 05/30 2 pages long
Source:
Persistent link: https://www.econbiz.de/10005826054
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