In each of the first three chapters, the author has alluded here and there to tax-related behavior among primary-level officials. While these give us some idea about the space in which these officials carry out their activities, they do not provide an adequate account of the rural taxation system, an important instrument for resource allocation that is hugely politically consequential. In this chapter, the author examines how this system works in rural communities, and the range of social effects it has on them. In particular, the author considers the role the tax system plays in fiscal empowerment of primary-level officials, and the ramifications of the absence of constraints on such power.

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Rural Fiscal and Taxation Systems and their Political Implications

  • Jing Zhang

摘要

In each of the first three chapters, the author has alluded here and there to tax-related behavior among primary-level officials. While these give us some idea about the space in which these officials carry out their activities, they do not provide an adequate account of the rural taxation system, an important instrument for resource allocation that is hugely politically consequential. In this chapter, the author examines how this system works in rural communities, and the range of social effects it has on them. In particular, the author considers the role the tax system plays in fiscal empowerment of primary-level officials, and the ramifications of the absence of constraints on such power.