A study on budget transparency:an analytical framework for tax-sharing system transparency

• 来源期刊: 中国财政与经济研究（英文版）
• 关键词: budget transparency tax neutrality general tax purpose tax general budget specific budget
• 年，卷（期）: 2014,（2）
• 页码范围: 27-43
• 页数: 17页
• 语种: 英文

摘要

Improving budget transparency is imperative in establishing a modern government framework in China.Current research into budget transparency normally focuses on revealing budget information but overlooks the principle of neutrality in budgeting,thus being of little use in promoting a democratic budgeting system.We believe that the issue of budget transparency goes beyond the boundaries of the budget but is also about a tax-sharing mechanism based on budget neutrality1.The core of transparent budgeting is an orderly,moderate,fair and just budgeting decision-making.In the public's eye,a transparent budget must display fairness and justice.A fiscal mechanism with transparent budgeting should adhere to the rule of neutrality and display fairness and justice in its implementation.Neutral taxation and neutral budgeting systems are indispensible in a transparent budget:general expenditures are to be covered by general fiscal revenue and specific expenditures by specifically selected tax revenue.In this way,it will be easier to achieve orderly,moderate,transparent,fair and just government budget decisions.