Abstract: China like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax bureaucratisation in tax administration. Based on empirical study in two provinces this paper shows that without including local government agencies and their budgets, Chinas fiscal federalism cannot be analysed and argues that Chinas emerging tax system depends on the institutional and organizational design that shapes the interaction between central government, local governments and economic agents. Key words: Tax governance, Tax farming, Tax bureaucratisation, Fiscal federalism JEL Classifications: H20, H50, H61, H70, P24, P35 Page 2 12/16/2005 2 The decline of budget revenue as share of national income which dropped from 31 per cent of GDP (1978) to 18 per cent (2002) (CSY 2003) describes the withdrawal of the ......

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