The Legal Foundations of the Budget System and the Differentiation of Revenues and Expenses in the Republic of China

The Republic of China was established in 1912. After the defeat in the Civil War, in December 1949, the state authorities were evacuated to the island of Taiwan that by that time had the status of a province. Conceptually, as in the case of tax law, the budget law of the Republic of China is in many ways identical to the analogues of other states, but the territory actually under the control of the authorities influenced the composition of the budget system and the tax system of the Republic of China. In 1994–1999, in the Republic of China, the local government reform was carried out, the functions of provincial governments were reduced and their level was lowered. The provinces themselves were not abolished and instructions about them are still contained in the legislation. However, the authorities of this administrative territorial unit do not accept budgets and there are no provincial taxes. The study of law of the Republic of China shows, in particular, that the provisions of the Basic Law (Constitution) of the State do not always allow us to come to reliable conclusions, for example, about the budgetary structure.

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