地方政府财政恶性竞争法律规制的研究——以某“县改区shijian”为例.pdfVIP

我国地方政府财政恶性竞争法律规制研究 ——以某“县改区事件”为例 包括：推动财税入宪，提升立法层级；科学配置事权，合理划分财权；以政府职能为基 础，重构财政转移支付；加强财税执法监管，建立官员问责机制；建立财税公益诉讼， 设立财税检察机关等措施。 Abstract In Western federal countries, local governments have their own fiscal authority and expenditure responsibility, by reducing the effective marginal tax rate to attract residents, business and capital is an important economic policy, local governments to promote local development, and subsational tax competition is a long been a concern of scholars. Before Chinas reform and opening up, as has been implemented highly centralized financial management system, the local government has no economic interest and tax authority itself, does not exist in inter governmental fiscal competition. Since the reform and opening up, with the gradually advance the fiscal decentralization, especially the establishment of the system of tax distribution. Local government expenditure have a certain autonomy, enjoys great discretionary power in revenue, the intergovernmental fiscal competition similar to the Western federal countries also emerge as the times require. What happened in Zhejiang a county to the district time is the local government fiscal competition results. How to understand, evaluate and regulate the fiscal competition among local governments in China has become an imminent problem. In this paper, from the perspective of law, the general theory of the use of fiscal competition among governments, the problem of fiscal competition among local governments in China, and puts forward the concrete ideas of our governments vicious competition. The full text is divided into four chapters: The first chapter introduces