A Constitutional Review of the Division of Fiscal Responsibilities Between Central and Local Governments
This paper examines the constitutionality of fiscal decentralization between central and local governments in China from the following aspects: First, in what way does fiscal decentralization relate to the realization of the state task and state administration? Second, how does the unitary state structure set boundaries for fiscal decentralization? Third, what is the relationship between the vertical and horizontal division of powers and fiscal decentralization? Fourth, how do we establish boundaries and methods for fiscal decentralization between central and local governments within the constitutional norms?