激励机制、协同治理与横向转移支付
发布时间：2019-08-01 07:17
【摘要】：正转移支付作为财政分权体制的重要制度安排,不仅是地方政府财力的重要来源,而且是中央政府治理地方政府的重要激励机制。1994年以来分税制财政管理体制优化带来的财权进一步向中央集中,使我国转移支付规模不断扩大,地方政府对转移支付的依赖程度不断加深,尤其是在"营改增"弱化地方税收激励的情况下,作为地方政府重要收入来源的转移支付,对地方政府行为的影响进一步增强。
[Abstract]:As an important institutional arrangement of fiscal decentralization system, positive transfer payment is not only an important source of financial resources for local governments, but also an important incentive mechanism for the central government to govern local governments. Since 1994, the financial power brought about by the optimization of the financial management system of the tax distribution system has been further concentrated to the central government, which has continuously expanded the scale of transfer payments in our country and deepened the dependence of local governments on transfer payments. Especially under the condition that "camp reform increase" weakens the local tax incentive, the transfer payment, which is an important source of revenue for the local government, further strengthens the influence on the behavior of the local government.
【分类号】：F812.45
，
本文编号：2521606
[Abstract]:As an important institutional arrangement of fiscal decentralization system, positive transfer payment is not only an important source of financial resources for local governments, but also an important incentive mechanism for the central government to govern local governments. Since 1994, the financial power brought about by the optimization of the financial management system of the tax distribution system has been further concentrated to the central government, which has continuously expanded the scale of transfer payments in our country and deepened the dependence of local governments on transfer payments. Especially under the condition that "camp reform increase" weakens the local tax incentive, the transfer payment, which is an important source of revenue for the local government, further strengthens the influence on the behavior of the local government.
【分类号】：F812.45
，
本文编号：2521606
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2521606.html
