税收分权体制之国际比较研究

税收作为政府公共收入的主要形式,在大多数国家都实行了纵向的税权划分。通过比较美、德、法、韩、印等不同经济发展水平国家的税收分权体制,可以看出,不同经济发展水平国家都不存在绝对的税收集权或者税收分权,都是以经济效率的提高弥补制度效率的负面影响为前提,以保证社会分配的公平而中性,以建立高质量的政府部门为目标。政府间税收分权体现了中央与地方在税收权力划分上的合作博弈,形成了基于税权划分而导致的对利益导向和控制导向的路径依赖。

The Comparison and Analysis about the Division on Revenue Power of the Different Countries

On account of the tax revenue is the main form of the public finance,the division of the revenue power practicing lengthways in almost nations.This text compared the division system of revenue power in different countries with economic developing levels,the United States,Germany,France,Korea and India etc.The author reckons there are no absolute centralization of state power and discentralization of tax revenue in different countries with economic de- veloping levels,the division of tax revenue is on the premise of promotion of economic efficiency making up the re- versed influence of system efficiency,discentralization of tax revenue should ensure the fairness and justice of social distribution,the division of revenue power should be targeted at establishing government department with high quality. Therefore,revenue discentralization between governments reflects the cooperating game on the division of revenue pow- er between central and locality,resulted in the orientation of benefit and control between governments from different ranks.