On Ezpansion Scale of Non – Tazable Revenue in Local Government Budget – Investigation In-depth on Divided Taz System
In the fiscal revenue system of governments, the tax revenue should occupy the absolute dominant position. But since the reform of divided tax system, the proportions of non-tax revenue of local governments show an obvious growing tendency. The theoretical analysis and empirical test indicate that it is the rational choice made by local governments for the sake of their own interests facing the given institutional restriction of taxation decentralization among governments since the divided tax system has dissimilated to the measure of concentrating fiscal resources by the central government.
central government local government non-taz revenue divided taz system
LI Sen SUN Hongxia
Shandong Finance University, Jinan Shandong, 250014
国际会议
2009 International Institute of Applied Statistics Studies(2009 国际应用统计学术研讨会)
青岛
英文
1-6
2009-07-25（万方平台首次上网日期，不代表论文的发表时间）