transfer of tax revenue sources
Technical term in public finance and intergovernmental relations, often referring to shifting tax bases from central to local governments.
As part of decentralization, the transfer of tax revenue sources is being discussed.
Through the transfer of tax revenue sources, local governments' own-source revenue increases.
Compound of 税源 (tax source) and 移譲 (transfer, handover). The exact historical derivation is uncertain; the term is used in modern fiscal policy contexts.