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Stille Föderalisierung oder kalte Desintegration? : Zum institutionellen Wandel des chinesischen Steuerstaates
Quiet federalization or cold disintegration : the institutional change of the Chinese fiskal system
- The fiscal reform of 1994 was introduced to strengthen the redistributive function of central government. In the aftermath of the reform it turned out, however, that the dominating cleavage is not necessarily the rivalry between "centre" and "regions", mainly because of the very complex relationships within the provinces. Though taxation itself is highly centralized there is a growing tendency of expensation of "extra-budget revenues". That is why the share of the central government concerning all revenues fell to 27%, falling considerably short of the purpose of the fiscal reform to increase the rate of central redistribution to 60% of the national fiscal ressources. Local communities have turned out to be rather successful in collecting non-tax revenues, concentrating on the non-state sectors of the economy. The problem is not so much the threat of fiscal decentralization but the definition of rules and procedures in the relationship between centre, provinces and local administrations.
Author details: | Carsten Herrmann-Pillath, Zhu Qiuxia |
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URN: | urn:nbn:de:kobv:517-opus-11426 |
Publication type: | Postprint |
Language: | German |
Publication year: | 1998 |
Publishing institution: | Universität Potsdam |
Release date: | 2006/12/20 |
Source: | WeltTrends : Zeitschrift für internationale Politik und vergleichende Studien. - 21 (1998/99). - S. 103 – 130 |
RVK - Regensburg classification: | MA 8157 |
Organizational units: | Extern / Extern |
DDC classification: | 3 Sozialwissenschaften / 30 Sozialwissenschaften, Soziologie / 300 Sozialwissenschaften |
Collection(s): | Universität Potsdam / Zeitschriften / WeltTrends : Zeitschrift für internationale Politik, ISSN 0944-8101 / Neue deutsche Außenpolitik? 21 (1998/99) |
External remark: | erschienen in: WeltTrends : Zeitschrift für internationale Politik und vergleichende Studien. - 21 (1998/99) WeltTrends erscheint im Universitätsverlag Potsdam Abowünsche und Bestellungen von Einzelheften bitte per Mail an den Universitätsverlag: ubpub@rz.uni-potsdam.de Einzelheft: 5,00 € (Preisliste) |