- PII
- S0321-50750000616-3-1
- DOI
- 10.31857/S50000616-3-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue №6
- Pages
- 28-33
- Abstract
- Despite being a unitary state overall, China is not unitary in its fiscal system, that’s why it is called decentralized structure of public finance and municipal fiscal, or tax federalism. This article describes the features of fiscal system of China which is formed as a fiscal federalism. The author reviews in details the process of forming and reforming fiscal federalism in China, and analyzes its current situation.In addition, the article gives some recommendations of usage of the Chinese experience in the Russia to improve local practice of fiscal federalism.
- Keywords
- fiscal federalism, Chinese tax system, fiscal reform
- Date of publication
- 01.06.2015
- Number of purchasers
- 1
- Views
- 1308
RAS History & PhilologyAsia and Africa Today
- ISSN (Print) 0321-5075
- ISSN (Online)2782-2389
FEDERALISM WITHOUT FEDERATION: PROBLEMS OF FISCAL FEDERALISM IN CHINA
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library