Chinese fiscal system today: the tax-share system
DOI:
https://doi.org/10.5007/2177-5230.2020v35n77p645Abstract
The second largest economy in the world and one of the five existing experiences of Real Socialism, China surprises for its capacity for growth, innovation and development. Although it is defined as a unitary state, many of its practices are decentralized. In this way, this work brings a survey of the tax system that has existed since 1994 in China, the Tax-Share System, detailing its taxes, budget expenditures, and the regional issue. In addition, it also focuses on the division of these variables between the levels of central and local government.
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