完善地方分权与反对地方保护主义

地方分权是我国政治体制改革的一项重要举措,但也被许多学者认为是地方保护主义产生和迅速生长的温床。导致地方保护主义的体制性因素同时也正是使我国改革开放以来各地经济迅速发展的重要因素,因此,我们不仅要研究地方分权如何导致地方保护主义,更要通过研究地方分权与地方保护主义之间的关系,找到完善分权、避免地方保护主义的途径。     

当前我国财税法研究十大热点问题

随着我国财政体制改革的不断深入和加入WTO后的现实要求,加强我国相关财税法的理论研究日益重要。当前我国财税法学研究的十大热点问题是:《政府采购法》的出台、《预算法》的修改、《国债法》的制定、《转移支付法》的制定、新《税收征管法》及其新《实施细则》、诚信纳税问题、实质课税原则、纳税人权利及其保护、WTO影响下的中国税法和依法治税问题。总结和评论这些热点问题的研究现状和存在问题有助于推动财税法学的研究。     

More with Less? Fiscal Decentralisation,Public Health Spending and Health Sector Performance

Decentralisation is considered a panacea for deficient public sector performance by many. However, recent trends of health sector recentralisation in several OECD countries suggest the opposite. Taking on a cross‐country perspective, I examine two hypotheses, namely that decentralisation leads to an increase in public health spending (H1) and to poor health sector outcomes (H2). The evidence I present suggests that decentralising spending tends to lead to larger public health sectors and to poorer health sector outcomes. However, decentralising tax authority has no effect on the size of the health sector and may actually have a positive effect on health sector performance. The broader lesson is that while general fiscal decentralisation research tends to imply that its conclusions are valid for all policy areas in a similar way, sector‐specific insights can reveal a more nuanced view on the consequences of fiscal decentralisation.     

Fiscal Decentralization Policies in the EU: A Comparative Analysis through a Club Convergence Analysis

Abstract

We study the degree of convergence or divergence in fiscal decentralization in the European Union over the period 1995–2015 using a club convergence approach. First, we analyze non-central expenditure and revenue as percentages of GDP, of total expenditure and of total revenue. The results for the EU-15 countries indicate some clustering, with three clubs formed when using GDP and four to five when using total revenue or expenditure. Second, we study the gap between expenditure and revenue as a proxy of fiscal responsibility. This results in three and two clubs respectively, with Denmark as the divergent country with the highest gap. Finally, we analyze potential unions of clubs and transitions. We also interpret our results taking into account variables found in the literature as determinants of fiscal decentralization. These results show how European countries are quite heterogeneous in terms of fiscal federalism and decentralization, with greater convergence in fiscal responsibility than in the other magnitudes.     

关于中国财政分权制度的思考

财政分权是财税体制的关键.随着经济发展,我国分税制财政体制的问题逐渐凸现.这与我国非制度化的中央集权,"职责同构"的行政体制密切相关.财政体制改革应当从创新行政管理体制,实现中央和地方关系的法治化、制度化两方面着手.     

The Impact of Power and Civic Engagement in the Decentralized Management of Natural Resources: The Case of Turkey

Decentralization is an extensively discussed topic within academic and institutional circles worldwide. While a common argument for decentralization is that it fosters democratic deepening, counterarguments cautiously point to unequal access to resources and distribution of power as factors that inhibit democratization. This study contributes to the literature on the relationship between decentralization and democratization through a comparative study of Water User Associations in two provinces of Turkey and shows in line with the literature that resource and power inequalities hamper the link between decentralization and democratization. However, as this article shows, civic engagement can generate “countervailing power” that can overcome the negative impact of such inequalities. Copyright © 2017 John Wiley & Sons, Ltd.     

The Contribution of Donor Support Programs to Decentralized Development: Learning from the District Level in Ghana

Donor aid has over the years turned out to be a very decisive development component for most developing nations, but aid is often criticized for ineffectiveness. This article seeks to share perspectives on the relevance of direct project or program support and the need to refrain from homogeneity in aid research by assessing the contribution of the Government of Ghana/European Union (GoG/EU) Micro-Projects Programme in the Nadowli District of Ghana from 1997–2009. The findings acknowledge positive impacts of the program in the district. There are sector consistencies between the donor interest and local development priorities in health, education and the water and sanitation sectors. However, selectivity of project within and among sectors brings potential conflicts of interest and tradeoffs between the program and local community needs. The results imply a reexamination of decentralized development through a lens of new partnership between donors’ interest and local needs. Stepping up community awareness to ensure full participation in project design, execution, operation, and maintenance could serve as a start-up platform for new partnerships. It is imperative to align donor interest with local realities, which prompts a rethinking of adoption of new project approaches such as co-development, design, and implementation.     

宏观调控权配置原则论

宏观调控权的配置事关宏观调控的效果。要合理配置宏观调控权,就必须确定宏观调控权配置的原则。宏观调控权的配置包括横向配置与纵向配置。横向配置指宏观调控权在中央国家机关之间的分配;纵向配置指宏观调控权在中央与地方国家机关之间的分配。由于宏观调控是事关国民经济全局性的重大事务,因此,宏观调控决策权的配置应实行集权原则,由中央国家机关独享;而宏观调控执行权的配置应实行分权原则,由中央政府与地方省级政府在各自的职能范围内分享。     

The Quest for Community Development in Nigeria: Interrogating the Utility of Fourth-Tier System of Government in Imo State

The recent establishment of fourth-tier system as a distinct, but coordinating level of government in Imo State came with the expectation that it would facilitate community development. However, the underdevelopment situation of most communities dashed this expectation. Thus, this recent study adopted theory of postcolonial state as our analytical framework to interrogate the development utility of the fourth-tier system using mixed research methods for evidence gathering and analysis. The analysis revealed that the system grossly underperformed its development functions resulting from lack of stakeholders’ supports, which should be the basis for determination and implementation of fourth-tier system in Imo State.