[论文解读] About inevitability of budgetary code receiving for fiscal politics

George Abuselidze|arXiv (Cornell University)|Aug 10, 2021

Fiscal Policy and Economic Growth被引用 5

一句话总结

本文主张，赋予预算法与格鲁吉亚税法同等法律效力，是解决长期财政治理挑战的关键。通过建立明确的法律框架，规范预算责任、财政收入分配及政府间转移支付，预算法将增强国家问责机制，确保资金分配的公平性，并通过制度化的财政协调实现可持续的区域发展。

ABSTRACT

Since the end of 90s till today when all the elements confirming Georgian State System have practically been established, budget system and policy remains as the most difficult Georgian macroeconomics challenge and even still half-and-half unsolved problem. One side of the fiscal policy is quite crucially formulated and administrative Tax Code, and the other side is the weak, unmanaged and incomplete law on Budget System. According to the above-mentioned the elaboration and adoption of the Budget Code having equal force as Tax Code is necessary by which the following are to be determined: excellence of government responsibility when it will not perform the budget obligations specified by the law permanently; the rights and responsibilities of the state, the optimal distribution of the funds mobilized by the tax towards each member of the society. For optimization of the budget system effective correlation between the state, regional and local budgets revenues and expenditures is particularly important as the social-economic development of the regions and territorial units of the country is impossible without the financial relations. For it the just differentiation of tax base in the section of state, regional and local budgets and transfers system for support of the budgets of the territorial units from the central budget are necessary. Solving the most part of these problems is possible by the adoption of the budget code which, in our opinion, is to be considered as the closest decisive task for the current legislative and executive authority.

研究动机与目标

• 解决自1990年代以来尽管建立了其他国家机构，格鲁吉亚预算体系仍持续不稳定的状况。
• 调和强大的税法与薄弱且不完整的预算法之间的不平衡。
• 明确国家、区域和地方政府在管理公共资金方面的责任与权利，实现制度化。
• 通过结构化的收入与转移支付体系，实现中央、区域和地方预算之间的有效协调。
• 将预算法确立为当前立法与行政机构的最高立法优先事项。

提出的方法

• 提出制定一部与税法具有同等法律效力的预算法。
• 界定政府机构履行预算义务的法律框架。
• 建立国家、区域和地方政府间最优税收收入分配体系。
• 设计公正且高效的政府间转移支付体系，以支持资金不足的地方预算。
• 将预算法整合进更广泛的财政政策架构中，以确保协调一致与可持续性。
• 以现行税法为法律与制度合法性的基准。

实验结果

研究问题

• RQ1 为何格鲁吉亚的预算体系在建立其他国家机构后仍长期发展滞后？
• RQ2 拥有强大的税法但缺乏健全且完整的预算法，会产生何种后果？
• RQ3 具有法律约束力的预算法如何提升财政责任与政府间协调？
• RQ4 需要何种机制以确保税收收入在不同层级政府间实现公平分配？
• RQ5 为何预算法的通过被视为格鲁吉亚财政治理中最为紧迫的立法任务？

主要发现

• 缺乏全面的预算法，使格鲁吉亚的财政政策易受制度不稳定性与问责薄弱的影响。
• 具有法律约束力的预算法是确保政府机构对其预算义务负责的必要条件。
• 国家、区域和地方预算间最优税收收入分配，需依赖结构化且公正的政府间转移支付体系。
• 若无预算法，各地区和地方单位的社会经济可持续发展将面临资金制约。
• 应将预算法作为最高立法优先事项，以完善财政治理框架。
• 本文将预算法定位为实现格鲁吉亚财政公平、透明及长期宏观经济稳定的关键。