Cooperative Government:Sub-Provincial Fiscal System Perspective
Based on the perspective of the sub-provincial fiscal system,this paper extracts the proposition that the vertical government in China can be seen as a cooperative government to a certain extent.The sub-provin-cial fiscal system is the fundamental institutional framework for intergovernmental relations,which drives coop-eration among governments in providing public goods,promoting economic development,and sharing risks.In terms of fiscal expenditure system,the division of common authority and expenditure responsibilities promotes intergovernmental cooperation in carrying out public affairs.In terms of fiscal revenue system,the mechanism of tax sharing encourages intergovernmental cooperation in economic development.Through tax sharing and the division of expenditure responsibilities,mechanisms for sharing fiscal and economic risks among governments can be established.The concept of a cooperative government helps reveal the essence of intergovernmental rela-tions in China and provides guidance for future institutional reforms in intergovernmental relations.
万方数据
维普
