税收立法权纵向分权的制度保证

基于地方政府的相对优势,税收立法权适当下放可以提高效率。但是由于政府是由追求自身利益最大化的众多部门和官员组成的,因此,权力的下放应有必要的制度保证。就我国的现状而言,税收立法权的纵向分权应有以下制度保证:加强公共品需求对公共品供给的影响;税收立法权由立法机关掌握;提高财政透明度;严格规范政府间的规则。

The Institutional Guarantee of the Uertical Decentralization under the Tax Legislative Authority

Lowering the tax legislative authority properly is benefit to raising efficiency due to the local governmental advantages.But because the government consists of multi-departments and officials,lowering the power should be limited by the institutional guarantee.As far as our condition is concerned,the vertical decentralization under the tax legislative authority should ensure:strengthening the effect of demand of the public goods,the tax legislative authority should be controlled by legislative body,improving the financial transparency,and regulating the rules strictly among the governments.