Game Analysis on Fiscal and Taxation Reform and Fiscal Decentralization

Fiscal system plays a fundamentally important role in state governance,balancing a sound relationship between governments and markets,between governments and society,and between the central government and the local governments.Fiscal reform and decentralization aims to optimize the game play,more specifically the fiscal authority division,fiscal revenue distribution and related responsibility sharing between the central and local governments.By examining the fiscal authority division between the central and local governments at different stages in China's fiscal and taxation reform,this paper proposes that people's legal awareness should be further strengthened during the process of building a more integrated fiscal and taxation system that divides fiscal authority,fiscal revenues,and fiscal responsibilities more effectively.Efforts should also be made to develop more effective assessment criteria for evaluating local officials' political performances,speed up the fiscal reform at the provincial level and bel