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26 China

26 China »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Since 1994, China has undertaken major reforms of its public finances, driven largely by the desire to establish a level playing field to facilitate its entry into the global economy. The authorities have al...

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform »

Source: The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform : The Case of China

Volume/Issue: 1989/26

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 1989

ISBN: 9781451981698

Keywords: fiscal policy, expenditure, taxation, government expenditure, government revenue

Market-oriented economic reforms in centrally planned economies have altered the functions and objectives of key policy instruments, particularly in the case of fiscal policy. As a result of reform, economic manage...

Issues in Intergovernmental Fiscal Relations in China

Issues in Intergovernmental Fiscal Relations in China »

Source: Issues in Intergovernmental Fiscal Relations in China

Volume/Issue: 2005/30

Series: IMF Working Papers

Author(s): Era Dabla-Norris

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

ISBN: 9781451860498

Keywords: expenditure, expenditures, expenditure assignments, fiscal relations, intergovernmental fiscal, Taxation, Subsidies, and Revenue: General,

The paper reviews the changing nature of intergovernmental fiscal relations between the provinces and the central government in China over the past two decades and provides an assessment of the success of previous...

16 Horizontal Equalization Grants

16 Horizontal Equalization Grants »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Chapter 16 provides a broadly based rationale for the creation of a system of grants. This chapter concentrates on just one aspect of such a grant...

5 Budget Laws, Control, Review, and Management in China

5 Budget Laws, Control, Review, and Management in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The development of a framework of budget laws in China is important in clarifying and managing the financial resources of the government and is crucial in establishi...

6 A Comparative Perspective on Expenditure Assignments

6 A Comparative Perspective on Expenditure Assignments »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Principles Expenditure assignments influence the effective provision of certain services, as well as macroeconomic policy, but have important distributional implicati...

15 Implementing and Managing Grants—Institutional and Data Requirements

15 Implementing and Managing Grants—Institutional and Data Requirements »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The previous chapters have described the principles for the establishment of grants, along with illustrations from a number of diverse countries. In this paper, we s...

14 Theory and Practice of Intergovernmental Transfers

14 Theory and Practice of Intergovernmental Transfers »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The design of intergovernmental transfers in developing countries is often a contributing factor to fiscal imbalances at subnational levels and an impediment to effi...

12 Local Taxation in an International Perspective

12 Local Taxation in an International Perspective »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Local taxes enhance the autonomy of local governments and their accountability. The joint effect is to enable citizens to influence the quantity and the mix of servi...

3 China’s Financial Policies for Minority Nationalities and Poor Areas

3 China’s Financial Policies for Minority Nationalities and Poor Areas »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

At present, China is devoting itself to setting up and perfecting a socialist market economy system, by using the successful experiences of other countries. A series...