2015 Fiscal Year Final Research Report
A Research about the New Development of Intergovernmental Fiscal Relations in China
| Project/Area Number |
23402036
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 海外学術 |
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| Research Field |
Public finance/Public economy
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| Research Institution | The University of Shimane |
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Principal Investigator |
ZHANG Zhongren 島根県立大学, 総合政策学部, 教授 (70326403)
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| Co-Investigator(Kenkyū-buntansha) |
EGUCHI Shingo 島根県立大学, 総合政策学部, 教授 (20326408)
Machida Toshihiko 専修大学, 経済学部, 名誉教授 (70007417)
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| Co-Investigator(Renkei-kenkyūsha) |
JIN Hongshi 龍谷大学, 政策学部, 准教授 (10619240)
ZHU Yonghao 福島大学, 経済経営学類, 准教授 (90552860)
HE Yanmin 京都大学, 経済研究所附属先端政策分析研究センター, 研究員 (10744021)
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| Research Collaborator |
WHANG Chaocai
CHEN Zhiyong
ZHONG Xiaomin
MENG Jie
ZHENG Hongling
HU Hongshu
LIU Dexong
LI Hua
LI Fengyue
XU Bo
ZHAO Xicang
JIANG Yongmu
LI Hongmei
SUN Dongsheng
YANG Hua
CHEN Xian
LIU Jiong
LI Yun
SUN Meng
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| Project Period (FY) |
2011-04-01 – 2016-03-31
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| Keywords | 政府間財政関係 / 集権化 / 分権化 / 省管県 / 市管県 / 政府性基金 / 非税収入 / 税還付 |
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| Outline of Final Research Achievements |
This study elucidated following many points. In this study, at first the decentralization model of the type of "competition and unification" is forming, and by a method of the fixed rate distribution, it is returned in form of common tax system from the dividing tax system to conventional financial system (tax sharing system), in China. And the basic intergovernmental fiscal relations is established for "the centralizing in inside of budget and the decentralizing in outside of budget", and "the centralizing in inside of tax revenue and the decentralizing in non-tax revenue". And the centralized purpose by the tax return was already accomplished, but because the ratio of the central income has been decreasing and it is separated from reform target value very much, the fiscal policy to intensify centralization is enabled newly.
In addition, the center and local financial relations influence with the economic growth method each other.
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| Free Research Field |
経済学
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