China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy

Ze Zhu and Barbara Krug

ERIM Report Series Research in Management from Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam

Abstract: China like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax bureaucratisation in tax administration. Based on empirical study in two provinces this paper shows that without including local government agencies and their budgets, China’s fiscal federalism cannot be analysed and argues that China’s emerging tax system depends on the institutional and organizational design that shapes the interaction between central government, local governments and economic agents.

Keywords: Fiscal Federalism; Tax Bureaucratisation; Tax Farming; Tax Governance (search for similar items in EconPapers)
JEL-codes: F23 H20 H50 H61 H70 M M14 P24 P35 (search for similar items in EconPapers)
Date: 2005-12-21
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Citations: View citations in EconPapers (1)

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