 Changes in Local Government Tax Collection Efforts after Tax and Fee ReductionsXiaochuan Wang ()
A chapter in Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024), 2024, pp 187-194 from Springer Abstract: Abstract As a key measure to deepen the supply-side structural reform, tax and fee reduction policies to help enterprises and boost the upgrading of industrial structure. In order to ease the local financial pressure, the central government has borne the main cost of tax reduction and fee reduction. Local governments may change their tax collection behavior during this period to attract high-quality tax sources to promote economic development. The panel data of 31 provinces in China from 2012 to 2020 was selected as the sample, and the random frontier model was used to calculate the changes of local government tax efforts after tax reduction and fee reduction. The study found that in the past ten years since the implementation of the tax and fee reduction policy, local governments have improved their overall tax revenue efforts, with a significant downward trend in the period of “replacing business tax with VAT” and “large-scale tax and fee reduction”. Keywords: tax reduction and fee reduction; tax effort; random frontier analysis (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-408-2_22 Ordering information: This item can be ordered from DOI: 10.2991/978-94-6463-408-2_22 Access Statistics for this chapter More chapters in Advances in Economics, Business and Management Research from Springer |
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