公共财政与财税法律制度的构建

公共财政是构建财税法律制度的基石。公共财政的核心,是满足社会公共之需要,其本质是纳税人有权在国家经济活动中参与决策、参与管理、参与监督。推进和完善财税法律制度建设,应当重视财政民主、财政法定、财政平等、财政健全等原则,从而实现财税法律制度的和谐。     

后土地财政时期减支增收的财税法律规制

后土地财政时期出现的财税现实困境暴露出过往经济发展失衡的问题,究其根源,无疑是现存财税制度的供给无法有效应对后土地财政时期的预期。面对财税领域特别是地方财政增量减少的窘况,并不能一味以外延式增加地方财政收入的方式来解决。应以财税制度供给侧结构性改革为指导,转变“全能政府”的传统观念,运用财税衡平理念和理论,强化内涵式减支增收财税法制供给与实施保障。只有矫正过往稀缺财税资源粗放使用的痼疾,使财税资源集约化配置,才能产生有效率的高质量经济发展功效。应通过财税衡平法律机制的纠偏,优化财富分配的社会实质公平效能,最终实现新时代社会和谐与经济可持续发展的理想目标。     

我国财政权限配置的不足与改进

我国财政权限的配置还存在一些不足.我国未来财政权限的配置在总体上应该采取非对称型模式,即将财政收益权在各级政府间进行适当划分,并偏向中央政府,使中央政府保持足够的财力;在对财政收益权进行划分的同时,对财政立法权则应基本保持集中,由中央政府享有主要的权力;进一步协调财政(税收)征收权在两套征管机关之间的行使;赋予各级地方政府相对独立的财政预算权.     

域外财税法学发展及其对中国的启示

在市场经济和法治较为发达的国家,财税法往往相对完善,这不仅表现在财税立法、执法和司法上,也表现在财税法的教育和研究上。质言之,财税活动自国家产生之日就已存在,并在现代受到民主、法治等理念的深刻影响,在理财治国中发挥着系统性的作用。域外财税法学一直遵循独立的发展轨迹,尤其以税法为核心建构起了成熟的法律框架和教学体系。而财税法学在中国作为一门交叉学科、新兴学科,亟需厘清自身的性质和定位,围绕公共财产的收入、支出、监管展开制度构建,才能有效地推动财税改革和法治建设。同时,与欧美、日本等国相比,中国财税法学人地提出了"财税一体"的广阔视野,从而为财税立法和财税法学的后续发展奠定了良好基础。     

财政政策与财政法

近年来,在我国财政领域,财政政策增长很快,但财政法律却没有相应地增长。财政政策的增长可以从权利增长、风险社会等角度得到解释,但财政立法的停滞只能从法律工具主义、法律虚无主义、经典计划经济体制的家长制等方面进行解释。财政领域＂政策繁多而法律稀缺＂的弊端是很多的,它不但导致了政策的效力递减甚至失效,解决不了复杂的社会经济问题,而且还导致了人们法律意识和价值观的扭曲。因此,加强、加快财政立法,哪怕是先出台不完善、不成熟的财政立法,也胜于财政立法的缺位。在立法机关与行政机关之间进行财政权的分权和制衡,是我国财政法治建设的根本出路。     

财政法基本原则论纲

财政法基本原则,是指财政法中体现法的根本精神、对财政行为具有一般指导意义和普遍约束力的基础性法律规范,包括财政民主主义、财政法定主义、财政健全主义和财政平等主义等四项。财政民主主义着眼于财政的民主参与,财政法定主义着眼于财政的形式规范,财政健全主义着眼于财政的安全稳健,财政平等主义着眼于财政的公平合理。以财政法治的视角衡量,财政法定是财政法治的形式要素,财政健全是财政法治的功能目标,财政平等是财政法治的价值追求,而财政民主则是上述三者有机结合的制度保障。可以说,它们紧密统一于财政法治的理论和实践。     

Fiscal transparency puzzle and electoral institutions: applying a 3Ds approach for tracking the action cycle in Egypt

This article aims at contributing to the discussion on the fiscal transparency puzzle. The authors challenge the idea that fiscal disclosure can directly increase fiscal accountability. Using an original data set at the level of individual members of parliament (MPs) in the Egyptian parliament, constructed from content analysis of budgetary discussions during the period 2000–10, it is shown that political incentives determined by a majoritarian electoral system curbed the willingness to check government fiscal behaviour, even among opposition MPs. This is because MPs still favoured pork-barrel behaviour to boost their re-election chances. Moreover, fiscal data disclosed could not be communicated to voters and the opposition showed a relatively higher avoidance against fiscal disclosure. The authors conclude that the electoral system is a dominant factor in shaping the final effect of transparency given its influence on the structure of political incentives.     

Impact of Currency Boards on Fiscal Policy in Central and Eastern European Countries

The paper focuses on the impact of currency boards on fiscal policy in transition economies. Starting with an overview of theoretical and empirical studies in the related area, it tests for the interaction between monetary policy regimes and fiscal policy in Central and Eastern European countries who aim for the membership in the European Union. The theoretical background of this study lies in the model of Tornell and Velasco (1998). They demonstrate that fiscal transfers do not ultimately depend on the chosen exchange rate and monetary policy, but only on the world's real rate of interest and the rate of time preference of the fiscal authority. A sample of 10 accession candidates constitutes a group of countries which go through similar macroeconomic stabilisation processes but have chosen different nominal anchors. The paper investigates whether there are any systematic differences between those countries with a currency board arrangement and those without. The empirical evidence suggests that currency boards enhance fiscal discipline in Central and Eastern European countries.     

地方财政自主的法治保障

地方财政自主权力的外延包括财政预算自主、财政收入自主、财政支出自主和财政监督自主四个方面,其理论基础源于地方分权自治、财政联邦主义和辅助原则。中国地方财政自主法治保障的制度构建,在财政预算自主方面,需要在对地方政府预算权进行法治化控制的同时,保障地方政府的预算编制独立性;在财政收入自主方面,必须对税种进行合理划分,追求税收共享的法定化,并在强化预算约束的前提下,赋予地方政府一定的公债发行权;在财政支出自主方面,应当在财政收支划分明确化和规范化的前提下,重视财政转移支付对财政自主的影响,关注财政支出自主可能引发的政府间财政竞争,通过法律制度来引导良性竞争,制止恶性竞争。     

法治财政建设中党规与国法的功能适配

在党领导一切和依宪治国相统一的背景下,规范化、法治化的党政关系是时代发展的必然.从财政法治建设的视角检视,尽管党的政治领导已经有较为成熟模式,但在具体事务上的党政分工并不清晰.基于我国政治现实,党务财政已经成为财政体系的组成部分.但执政党的自身政治定位决定了,其对财政事务的领导适宜规划、引导和督促,而非直接介入具体事务...     

财政法视角下的公共财政界定

公共财政由于具有积极分配财政资源的特殊属性,在促进和谐社会建设、促进社会公平分配等方面有着不可估量的作用。随着我国总体经济方式的调整,财政实践中已基本形成公共财政的思路与目标,财政方式也已随之发生改变,财政干预的活动方式也发生改变。财政法作为主要调整公共财政关系的法律,对保障公共财政具有重要作用。由于财政法理论的特殊性,它不能简单地等同于或借用经济学上的一般分析,财政法视角下的公共财政的界定是财政法首要的问题。财政法理论需要尽快或更多注意公共财政的建设目标与进程,并作为财政法基础理论建构的内容。     

Sustainable fiscal policies and budgetary risk under alternative monetary policy arrangements

Early work on the theory of economic policy stressed the importance of the interactions between fiscal and monetary policy. Tinbergen, and Cooper, showed us that there would be costs in instability and protracted imbalances, in particular fiscal imbalances, if this was not recognised. Yet most models we use today treat fiscal or monetary policies as if they operated alone. This paper reviews the advantages of recognising those interactions. We consider three possibilities: fiscal leadership (in the sense of acting first), monetary leadership, and simultaneous decision making, each underpinned by independence at the central bank. This temporal separation is important because it creates an opportunity for punishment by the follower (a result from asynchronous games). Making fiscal policy lead, and monetary follow, provides fiscal precommitment and the best results for output, inflation and fiscal balances. In particular, it ensures sustainable public finances without the need for arbitrary (and easily evaded) external restrictions. We show these results are proof against override by rational governments; and robust to changes in structure caused by flattening of the Phillips curve, globalisation, market reforms, and changes in savings.

财政分权制度模式比较与中国的选择

经过对相关国家财政分权实践的考察,可以概括出财政分权的制度模式主要有两种,即对称型和非对称型。在当代社会经济发展呈现复杂化的现实背景下,两种制度模式存在融合趋势。基于特定的政治文化和国家体制等方面的原因,中国应该选择非对称型作为未来财政分权的制度模式。     

Fiscal Explanations for Inflation: Any Evidence from Transition Economies?

Recent arguments, motivated partly by the new fiscal theory of price level, suggest that fiscal deficits undermine price stability in transition economies. This paper addresses these claims by examining vector-autoregressive models of inflation for three transition economies (Bulgaria, Romania and Russia). The results indicate that fiscal deficits have increased inflation in Bulgaria and Romania but not in the case of Russia. In Bulgaria and Romania, money aggregates and exchange rate have also been more influential to inflation than fiscal deficits. The analysis based on this method therefore suggests that while fiscal deficits have some influence on inflation, monetary factors mostly determine inflation in these three countries.     

Legislative Term Limits and Fiscal Policy Performance

Do term limits impede the ability of legislators to effectively set fiscal policy? To address this question, I examine state bond ratings from 1996 to 2009. Bond ratings serve as a valuable indicator of a state's fiscal performance, gauging the risk and uncertainty that investors face when buying these bonds. In addition, bond ratings are important policy ends in themselves. High bond ratings make it easier for states to borrow and raise revenue, while lowering interest rates. Results from analyses of “Term‐Limitedness” and legislator experience suggest that term limits negatively impact a state's fiscal performance, leading to lower bond ratings.     

The Fiscal Imperative and the Role of Public Prosecutors in Brazilian Environmental Policy

The main characteristic of the general policy-making process in Brazil is the dominance of a fiscal imperative that leads the president to use his/her substantial powers to pursue monetary stability and fiscal responsibility. The fiscal imperative means that environmental policy is only attended to if the macroeconomic constraint permits. However, Brazilian public prosecutors exert a significant countervailing constraint that impedes the president from simply pushing environmental policy to the sidelines. This article describes the role of the public prosecutors in the environmental policy process and provides statistical analysis supporting the claim that their involvement exerts a positive effect on environmental policy outcomes.     

Special report on reimbursement. Medicare program abandons 1986 malpractice rule

Hospitals with claims "properly pending" before fiscal intermediaries or in the courts need do nothing in order to obtain corrected reimbursement for fiscal years so pending. However, to speed processing of corrected reimbursements for fiscal years pending in appeals before the PRRB, hospitals should request that the Board determine its jurisdiction and remand to the fiscal intermediary for payment as soon as possible. It will be helpful to include with any such request a copy of the notice of program reimbursement and the original appeal letter for each fiscal year under appeal. Despite the fact that HCFA Ruling 91-1 effectively concedes that HCFA has applied an invalid regulation to all fiscal years since May 1, 1986, HCFA counsel have stated that HCFA will not permit reopening of closed cost reports to correct the inappropriate apportionment of malpractice insurance costs. Nevertheless, hospitals that do not presently have a claim or appeal pending have several options. Under the Provider Reimbursement Manual, HIM-15, sections 2930-2931, fiscal intermediaries are required to reopen cost reports filed within the three-year reopening period to correct errors. Accordingly, should a fiscal intermediary deny a provider's reopening request, the provider should seriously consider taking an appeal to the PRRB. The PRRB's jurisdiction to review fiscal intermediary denials of requests to reopen cost reports was affirmed by the United States Court of Appeals for the Ninth Circuit, see State of Oregon v. Bowen, 854 F.2d 346 (9th Cir. 1988), a decision that is controlling in California, Oregon, Washington, Nevada, Arizona, Montana, Idaho, Hawaii, Alaska, Guam, and the Northern Mariana Islands.(ABSTRACT TRUNCATED AT 250 WORDS)     

强制性支出责任与地方财政自主权

《宪法》和《预算法》赋予了地方政府一定的财政自主权。以此为基础,地方政府通过调整支出结构、提高支出效率,为地方居民提供符合本行政区域实际情况的公共品与服务,并调控经济运行状况。分税制改革减少了地方的财政自主权,从而导致地方支出效率的降低。法律和中央政府为地方政府设定强制性支出责任,旨在遏制因地方支出效率降低产生的公共支出结构扭曲和区域间支出水平差异等状况。但是,强制性支出责任在客观上却进一步降低了地方的财政自主权,从而陷入新的恶性循环。赋予地方政府充分的财政自主权,是优化地方支出结构、提高地方支出效率的基础性制度依赖;强制性支出责任仅具有辅助性功能。两者不能本末倒置。     

Has Fiscal Federalism Worked for Macroeconomic Purposes? The Chinese Experience 1994–2003

China’s central government undertook a major tax regime reform in 1994 that was characterized by fiscal federalism. In hindsight, it may be seen to be more emphatic on the revenue side than on the expenditure side. It has achieved a certain success both for revenue shifting and inflation-fighting purposes. However, the reform and its subsequent follow-ups have not clearly addressed some fundamental issues in China’s government finance system, such as overhauling the function of government finance and redrawing lines between the center and subnational governments with regard to their fiscal responsibilities and duties. Moreover, movements towards fiscal federalism may have actually increased fiscal burdens on the economy, especially on domestic sectors of the economy. Coupled with enhanced policy support to China’s external development, fiscal federalism may have further helped accelerate resource shifts towards the external sector, thus resulting in an unprecedented rapid expansion in China’s exports since the mid-1990s.     

Medicare program; sustainable growth rate for fiscal year 1999--HCFA. Notice with comment period

This notice announces the fiscal year 1999 sustainable growth rate (SGR) for expenditures for physicians' services under the Medicare Supplementary Medical Insurance (Part B) program as required by section 1848(f) of the Social Security Act. The SGR for fiscal year 1999 is -0.3 percent. The negative fiscal year 1999 SGR is driven by the projected drop in Medicare fee-for-service enrollment.