财政分权理论是财政理论中的重要问题。
Fiscal decentralization theory is one of the important questions in fiscal theory.
地方财政竞争包括支出竞争和税收竞争,其理论基础是财政分权理论。
Local government fiscal competition includes expenditure competition and tax competition, whose theoretical basis is fiscal decentralization theory.
在此基础上,通过借鉴西方财政分权理论的主要观点,归纳出处理地方分级财政体制间相互关系的十大原则。
On this basis, the paper sums up ten major principles on dealing with interrelation among local classified fiscal system through consulting the western Fiscal Decentralization theory.
本文首先从内部化理论、分权化理论和利润转移理论三方面分析了转让定价产生的动机。
This paper analyzes the motives of transfer pricing, which are generated from the internalization theory, the theory of separation of power and the theory of transfer of profits.
同时作者指出,司法自由裁量权在分权制约理论和实践上及其法律范围内的自由裁量上是一定范围内的权力。
And I also indicate that Judicial discretion has certain rights in the decentralization theory and practice and in free discretion in the scope of the law.
影响我国立法体制的理论因素是:分权限立法理论、扩大授权理论和特区理论。
The elements which have effects on the legislative system of China are as follows: theory of limited competency legislation, theory of extending authority, and theory of special region.
出人意料的是,我们发现没有现有的实证研究上不同的理论解释财政分权的有效性。
Surprisingly, we found no existing empirical research on the validity of different theories explaining financial decentralization.
在遵从物权行为理论的德国民法中,第三人对前手交易合同瑕疵的知情不为恶意,第三人对出让人无处分权的知情才构成恶意。
In German civil law which obeys the theory of juristic act of real right, the third party's acknowledgement of the former contract's defect is not malicious.
近年来,关于高校处分权的问题,不论是在理论层面还是在实践层面,都日益引起了社会的广泛关注。
In recent years, the issues about the university's right of punishment, no matter on the practical aspect or the theoretical aspect, have gradually aroused the extensive concern of the society.
第一部分:财政分权经济增长效应的理论分析。
Part One: Theoretical analysis for the growth effects of fiscal decentralization.
第一部分:财政分权经济增长效应的理论分析。
Part One: Theoretical analysis for the growth effects of fiscal decentralization.
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