What is fiscal federalism Countries that have implemented the fiscal federalism model have .

Answers]: b, c, e

The financial management systems of various countries in the world are mainly divided into two categories: the fiscal federal model and the unitary fiscal system. Federal countries generally implement the fiscal federal model, and the national groups that implement the fiscal federal system mainly include the United States, Canada, Germany, Australia, etc.; The countries that have implemented a fiscal unitary system mainly include France, the United Kingdom, Japan, South Korea, and Italy.

Some scholars believe that China's fiscal system is fiscal federal.

structure, and some scholars consider it to be a quasi-fiscal federal structure. The New Palgrave Dictionary of Economics considers our country to be "a federal structure without strict definitions." Professor He Mengbi, a German expert on China, believes that China has undergone a "quiet federalization".

Rowland believes that China's fiscal system belongs to a "fiscal federal structure, and some scholars regard China's economic and fiscal system as federal, such as Wengerst's proposal that China's system belongs to the "market-maintaining federalism", Qian Yingyi.

and others proposed that China belongs to the "Chinese-style federal system". Indeed, according to the characteristics of our fiscal system, we can position it as a "quasi-fiscal federal structure."

We position our fiscal system as:"Quasi-fiscal federalism"This is because some places conform to the traditional or modified and expanded principles of federalism, while others do not: First, our fiscal system is characterized by fiscal revenues.

The legislative power and the right to income are highly centralized, and the local government has adopted some countermeasures to weaken this centralization. Local governments acquire partial de facto legislative power over taxes and fees by seeking additional taxes and fees from tax sources or trousers. Their massive borrowing amounts to a de facto taxing right, because the debt creates a back-forcing mechanism that will eventually need to be repaid in the future.

They stipulate a large number of local self-charging items, and also privately implement tax exemption and exemption regulations. Second, the organic law of the local government is too general in its provisions on the authority to be in charge of affairs and management at all levels, and the subordinates must carry out many things that are decided, ordered and assigned by the superiors, but the localities have certain countermeasures to partially offset the requirements of the superiors. Third, the division of expenditure rights in China is vague, and the overall expenditure responsibility (expenditure right) and expenditure mainly fall on the local government, and many expenditure responsibilities (expenditure rights) and expenditures such as education, health, and urban construction are also the same, plus extra-budgetary, debt and extra-institutional expenditures, and land transfer funds.

Expenditures and other expenditures, on the whole, make China one of the countries with the largest degree of fiscal decentralization in terms of form, but a large number of special transfer payments and the concentration of revenue legislative power and revenue power are the embodiment of fiscal centralization. Fourth, China's financial system partially follows the principle of equivalence, such as in the provision of most police services, but some do not, for example, in the cross-regional water transportation, the water price paid to the first place does not reflect the actual cost of water. Fifthly, our fiscal system has largely failed to comply with the principle of subsidiarity and the upholding of the fundamental rights of the individual.

For example, a variety of financial investment in state-owned enterprises, including enterprise loss subsidies, enterprise potential transformation funds, and working capital.

The three funds for science and technology and some of the capital construction expenditures do not conform to the principle of subsidiarity. As for the violation of the principle of safeguarding the basic rights of individuals, it is most obviously reflected in the current land acquisition actions in various places.

Fiscal federalism is a related system that arises from this. In other words, fiscal federalism is, in a sense, fiscal decentralization, that is, to give local governments a certain scope of tax power and expenditure responsibility, and to allow local governments to independently determine the size and structure of their budget expenditures, and its essence is to make local governments have appropriate and desirable fiscal autonomy to make decisions.

Fiscal federalism is a theoretical theory about fiscal decentralization, which was originally used by fiscal scholars for the analysis of the fiscal decentralization system of federal countries, and later was widely used in the analysis of fiscal systems under various state systems, especially in the reform of the welfare state and the reform of the fiscal system in developing countries.

In short, fiscal federalism is a theoretical theory of fiscal decentralization, which has been widely used in the analysis of fiscal systems in various state systems, especially in the reform of welfare countries and the reform of fiscal systems in developing countries.

Fiscal federalism is a related system that arises from this. In other words, fiscal federalism is, in a sense, fiscal decentralization, that is, it gives local governments a certain scope of tax power and expenditure responsibility, and allows local governments to independently determine their budget support and the scale and structure of their budgets.

Due to information and incentives, **** and local ** have their own advantages in the supply of public goods, in order to maximize the social benefits of public goods, it is necessary to divide labor between different levels of **, which is commonly known as fiscal federalism. Unlike political federalism, the central meaning of fiscal federalism refers to the division of fiscal functions between the two countries, according to the economic definition of the federation given by Oates. The federal ** refers to a public sector in which there are both centralized and decentralized decision-making bodies, and decision-making bodies at all levels make decisions on the provision of public goods according to the needs of the inhabitants of the jurisdiction (and those engaged in economic activities in the jurisdiction) for public services".

In this sense, the fiscal model of human history has been more or less federalist. Qian Yingyi believes that fiscal federalism is a standard term in Western public finance, but in fact its meaning goes beyond public finance.

Fiscal federalism argues that through fiscal decentralization, there are significant advantages to the provision of public goods by a decentralized set of local and private divisions.

First, localities** can more effectively grasp the diverse preferences of local residents, so as to better meet the needs and preferences of residents. Due to the limitation of information constraints, it is difficult for the public goods provided by the centralized government to meet the diversified preferences of residents according to the unified standard, while the local government can grasp the real cost of expenditure items according to the local resource situation and improve the rationality of decision-making in the process of public expenditure decision-making.

Second, the decentralization of the provision of public goods by local governments can improve the efficiency of supply. This advantage is achieved through two mechanisms, one is the mechanism of voting by hand, that is, the local ** elected by voters legally has more information advantages than the **** in terms of local public goods demand, and the election mechanism itself constitutes a constraint and incentive for the behavior of the ****, requiring the local ** to provide the most appropriate amount of public goods to meet the needs of residents. The second is the vote-by-foot mechanism proposed by Tiebout, that is, each jurisdiction** provides a different mix of taxes and public goods, and residents can choose different jurisdictions to live in according to their preferences, so as to achieve the optimal allocation of public goods and maximize social welfare.

These are the views put forward by scholars of traditional fiscal federalism, and their conclusions are based on a series of strict assumptions, including unrestricted population movement, the existence of a large number of jurisdictions**, the same tax system in each jurisdiction**, no spillover of local public goods, complete market information, etc., and the combination of public expenditure and tax burden provided by each locality** is different, so that residents can freely choose those places that can best meet their preferences to settle according to the combination of public expenditure and tax burden provided by each locality**.