近些年来，世界各国、特别是发展中国家及转型国家（这里的转型国家指由计划经济转向市场经济的国家）财政分权化之势愈演愈烈。尽管各国财政分权所产生的经济和政治效果各不相同，但不可否认，财政分权的种种积极作用已得到越来越多的国家的认同。一、财政分权与地方税财... In recent years, the fiscal decentralization of various countries in the world, especially developing countries and countries in transition (where the transition countries are moving from a planned economy to a market economy) has intensified. Although the economic and political effects of fiscal decentralization vary from one country to another, it is undeniable that the positive role of fiscal decentralization has been recognized by more and more countries. First, fiscal decentralization and local tax ...