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On the Influence Factors of Tax Effort of Local Governments in China
Pages: 37-43
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  Local governmentsTax effortInfluence factorFiscal pressure;
Abstract: High tax effort level of the local governments improves the tax collection while directly reflecting the fiscal pressure of local governments. The status of tax effort of local governments is related to the responsibility allocation between the central government and local governments, fiscal expenditure preference of local governments, system of budget control, local tax system, intergovernmental transfer amount and structure, and non-tax revenue of local governments, etc.. Such aspects should be set right to straighten out the relationships among the governments at different levels, to promote the rationality of local governments, and to optimize the governance of local governments.
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