Abstract: As a core link in the design of the tax system, the allocation of central and local tax power plays a key role in the modernization process of the rule of law in taxation. The allocation of tax power is essentially a issue of financial resource allocation, aiming to seek a reasonable boundary between centralization and decentralization and between efficiency and equity. Practice has proved that there are information barriers between the central government and the local governments, that tax revenue and expenditure responsibility do not match, and that the disorder of tax competition among local governments has caused frequent tax collection and management chaos. Distributional unfairness triggered by the fiscal system will be transmitted to taxpayers through the tax law system, thus the allocation order of tax legislation, tax collection and administration, and tax income right to be standardized with the concept of fairness is born at the right time. Therefore, while considering the efficiency of resource allocation, optimizing the allocation of central and local tax power must take into account the rationality of the distribution of tax power and carry out the principle of tax fairness. In terms of the responding strategies, the allocation of tax rights between central and local governments should be based on the fair authorization to construct a normative path under the rule of law principle, based on the fair law enforcement to construct a technical path under digital supervision, and based on the fair benefits to construct a precise path tailored to local conditions.

Key words: tax fairness, allocation of taxation powers, rule of law on taxation, local government