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首页> 外文期刊>Bulletin of Indonesian Economic Studies >Tax and charge creation by regional covernments under fiscal decentralisation: estimates and explanzations
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Tax and charge creation by regional covernments under fiscal decentralisation: estimates and explanzations

机译：地方分权在财政分权下创造税收和收费：估计和解释

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Under fiscal decentralisation, regional governments have been given the authority to create new taxes and charges. Many observers have criticised the regions for being too aggressive in establishing new revenue instruments, and the central governmentfor allowing too many of them to stand. Regional governments authorised nearly 1,000 new taxes and charges in the run-up to and through fiscal year 2001, many of them focused on primary sector goods and factors. The analysis here suggests that only around 40 percent of all newly authorised subnational taxes and charges were submitted to the centre for review as required by law; the remainder were presumably implemented without central evaluation and therefore illegally. Regional governments grgue thatthey create new taxes and charges out of fiscal need, but this paper finds no evidence to support the claim that lack of fiscal capacity is a driving force in the creation of new revenue instruments.
机译：在财政分权下，地方政府被赋予创造新税费的权力。许多观察家批评该地区在建立新的收入工具方面过于激进，而中央政府则批评其中太多的立场。在2001财年之前和整个2001财政年度，地方政府批准了近1,000笔新的税费，其中许多税费集中在第一产业的商品和要素上。此处的分析表明，根据法律要求，所有新批准的地方税和收费中只有大约40％提交给了中心进行审查;其余部分大概是在没有中央评估的情况下实施的，因此是非法的。地方政府抱怨说，它们是出于财政需要而创造新的税收和收费，但是本文找不到证据支持缺乏财政能力是创建新收入工具的驱动力这一说法。

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