Advances in Economics, Management and Political Sciences
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Proceedings of the 7th International Conference on Economic Management and Green Development
Series Vol. 28 , 10 November 2023
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Review on Economic Impact of China’s Fiscal Contract Reform
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Abstract
There is no doubt that a country's fiscal policy plays an important role in stabilizing the economy and promoting growth. Over the past 40 years of reform and opening up, China's economic construction has made remarkable achievements, the growth rate has attracted worldwide attention, the economic scale has leapt to the second place in the world, and the comprehensive national strength has been continuously strengthened. In the process of China's rapid economic growth, along with the changes of economic system, the financial system, as one of the important economic systems, experienced the "separate cooking stoves" in the 1980s, and carried out the reform of tax distribution system in 1994. So, after the reform, what impact has this system had on all aspects of China's modernization process? Based on theoretical research, this paper focuses on frontier research, summarizes existing well-known research achievements at home and abroad, and provides literature retrieval and theoretical reference for subsequent research.
Keywords
fiscal decentralization, tax-sharing reform, literature review
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Data Availability
The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.
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- Volume Title
- Proceedings of the 7th International Conference on Economic Management and Green Development
- ISBN (Print)
- 978-1-83558-077-6
- ISBN (Online)
- 978-1-83558-078-3
- Published Date
- 10 November 2023
- Series
- Advances in Economics, Management and Political Sciences
- ISSN (Print)
- 2754-1169
- ISSN (Online)
- 2754-1177
- DOI
- 10.54254/2754-1169/28/20231280
- Copyright
- 10 November 2023
- Open Access
- This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited