The Effect Of Fiscal Behavior On Poverty Governance

The rural poverty situation is the result of the combination of natural environment,system,and human capital factors.For a long time,the urban-rural dual structure system and the weak rural economic and social foundation have created a basic pattern of large and widespread rural poor populations.Eliminating poverty,improving people's livelihood,and achieving common prosperity are the essential requirements of socialism.The "China Rural Poverty Alleviation and Development Program(2011-2020)" puts forward: "The goal of improving the farmland and water conservancy infrastructure in poor areas,popularizing basic education,improving medical and health services,solving the problem of drinking water safety,increasing traffic rate,improving social security and other aspects." The "Outline of the Thirteenth Five-Year Plan for National Economic and Social Development" puts forward: "Increasing central and provincial fiscal investment in poverty alleviation,integrating various poverty alleviation resources,and broadening funding sources." Since 2001,the poverty alleviation funds of the central government of China have increased significantly,from 10 billion yuan in 2001 to 126.095 billion yuan in 2019.Financial poverty alleviation is an important means of poverty governance which is centered on the objective of improving the material foundation and employment opportunities in poor areas,and provides financial support for the construction of public facilities such as planting,aquaculture,farmland water conservancy and road transportation in poor areas,as well as public services such as education and health care for the poor,so as to effectively increase the income levels of impoverished areas and poor residents and alleviate poverty.Through long-term efforts,the number of people living in poverty in China has decreased from 462.24 million in 2000 to 5.51 million in 2019.However,due to the expansion of the income level of urban and rural residents and the lack of efficiency of financial poverty alleviation funds,the vicious poverty cycle of “poverty--inefficiency--low-output--low-income” is still difficult to break,directly impacts on the full play of the effect and role of poverty alleviation funds.As a public product,financial poverty alleviation funds can effectively improve the coordinated development of urban and rural integration,make up for market failures,narrow the income gap between urban and rural areas,and promote economic growth.But the fiscal behavior and the effect of fiscal poverty alleviation policies are worthy of our attention.The research is according with the context of “combing literature-theoretical mechanism-current situation analysis-building model-empirical research-policy recommendations” to carry out analyzing.This paper combs the fiscal and taxation policies and poverty governance theory,discusses the theoretical mechanism of fiscal and tax policies on poverty governance,and clarifies the reality of fiscal and tax policies and poverty reduction factors;based on macro and micro statistical data,it systematically and comprehensively investigates the fiscal decentralization and fiscal expenditures,urban-rural income gap,and the direct and indirect effects of economic growth on poverty governance;at the same time,it empirically analyze the policy effects of fiscal education expenditure and fiscal transfer payment on poverty governance,and gives a multi-dimensional analysis of the spatial spillover effect,nonlinear effect and external effect of fiscal and tax policies on poverty governance,and prospects for China's fiscal and taxation policies to promote poverty governance,so as to provide theoretical basis and new ideas for China's fiscal poverty alleviation and rural poverty governance.Six research conclusions are as follows:First,this paper firstly uses polarization index to decompose the regional disparity of regional fiscal revenue decentralization in China;secondly,the quantile econometric model of spatial panel is established to investigate the effect of fiscal decentralization on poverty reduction in China.The results show that:(1)the overall regional gap shows a downward trend,which means that China's degree of polymerization of fiscal revenue decentralization is growing.The narrowing of the gap between the groups and the enhancement of the degree of aggregation within the group are the main sources of the decrease of the degree of spatial polarization in China's fiscal revenue decentralization;(2)the quantile econometric model of spatial panel found that the degree of poverty in rural areas and the degree of urban poverty have spatial dependence,and the spatial correlation coefficient of rural poverty is slightly higher than the spatial correlation coefficient of urban poverty;(3)fiscal revenue decentralization has significantly negative effect on the degree of rural poverty and urban poverty,fiscal expenditure decentralization the degree of rural poverty and urban poverty degree,and the level of economic development has significantly positive effect on the degree of rural poverty and urban poverty;(4)the fiscal revenue decentralization cluster has a significantly negative effect on the degree of rural poverty,the fiscal expenditure decentralization cluster has a significantly negative effect on the degree of urban poverty,and the economic agglomeration has a significantly negative effect on the degree of rural poverty and urban poverty.Therefore,the key point to promote the anti-poverty work in our country is to consider the rational formulation and implementation of the fiscal decentralization policy under the space factor.Second,this paper analyzes the spatial spillover effect of China's fiscal expenditure on poverty reduction through the construction and estimation of spatial semiparametric nonlinear Durbin model.The main conclusions are as follows: urban poverty and rural poverty have significant positive spatial dependence between regions,and the reduction of poverty has a positive effect on poverty reduction in neighboring regions.Therefore,poverty-stricken areas in China show a concentrated and fragmented feature;fiscal expenditure,agricultural expenditure and medical expenditure have a significant role in promoting poverty reduction;agricultural expenditures and health expenditures show significant positive spatial spillover effects across regions;and fiscal expenditures show a significant negative spatial spillover effect across regions,that is,fiscal expenditure competition will hinder the poverty reduction effect in neighboring regions.Third,the article uses the revised gravitation model to calculate the spatial correlation of China's financial education expenditure and the spatial correlation effect of the financial education expenditure on rural poverty reduction.The empirical results indicate that the financial education expenditure in our country shows a complex and multi-threaded network structure in spatial correlations;the disparity in financial education expenditure and human capital among regions shows a significant negative correlation with the linkage matrix of rural poverty,and the disparity in technological development level and economic development level among regions shows a significant negative correlation with the linkage matrix of rural poverty.To strengthen the governance of rural poverty in our country,it is necessary to consider the spatial correlation of financial education expenditure and to implement targeted and gradient-based regional coordination strategies.Four,this paper establishes a fuzzy breakpoint regression model for the relationship between the amount of special transfer payment,whether it belongs to the national-level poverty-stricken counties,and the per capita net income of farmers,to study the impact of the qualification of national poverty-stricken counties on the special transfer payment,and further analyzes the amount that the increase of special transfer payment can promote the growth of farmers' per capita net income.Research conclusions: counties and cities with national-level poverty-stricken counties can increase the county's special transfer payments by about 24,000 yuan,and each additional 10,000 yuan in special transfer payments can increase the per capita net income of farmers by about 0.482 yuan.The increase of special transfer payment has a positive role in promoting the improvement of farmers' per capita net income,so an appropriate increase in special transfer payments can solve the problem of low per capita net income of farmers to a certain extent.Five,using the dynamic panel threshold regression model,this study empirically examines the nonlinear effects of economic growth,income gap and poverty in China.The results show that when the absolute number of urban-rural income gap and the relative number of urban-rural income gap are at a low threshold,the level of economic development has a significant positive impact on urban and rural poverty;when the absolute number of urban-rural income gaps and the relative number of urban-rural income gaps are at a medium to high level At the threshold,the level of economic development has no effect on urban poverty and rural poverty,and even has a significant negative impact.Six,this paper selects the per capita financial poverty alleviation expenditure as the input index,selects the number of poverty-stricken population reduction and per capita income increase as the direct output index,public education,medical and health care,infrastructure,social security,agriculture,forestry and water affairs as indirect output indicators,selects the urban-rural income gap as the unexpected output index,and constructs the performance evaluation index system of financial poverty alleviation funds;non-radial and non-angle directional distance models are used to measure the performance of China's fiscal poverty alleviation funds.Research shows that the performance level of China's government fiscal poverty alleviation funds0.262 rose to 0.808 in 2016.In terms of regional distribution,the performance of financial poverty alleviation funds in the eastern region is higher than that in the central and western regions.Based on the above empirical research results,this article puts forward the following policy recommendations:(1)Realizing economic growth and improving the effect of poverty reduction by adjusting taxation policies and fiscal expenditure policies.Improving the local tax system to guarantee tax revenues in poverty-stricken areas;building a special taxation and poverty alleviation preferential policy system;improving the level of tax collection and management to effectively ensure the standardization and implementation of tax incentives for poverty alleviation investment projects;strengthening fiscal expenditure on agriculture and improving infrastructure construction in poor areas;Increasing rural education expenditures and improving human capital levels;increasing rural medical expenditures to improve the ability of rural poor residents to resist risks.(2)Path selection and mechanism design for realizing the effectiveness of poverty alleviation in China.Guiding the society to participate in poverty alleviation and the government plays a leading role in anti-poverty activities.The government-led poverty alleviation model can effectively give play to the advantages of poverty alleviation funds;improve the market-oriented poverty alleviation mechanism and build a "Gangdi model" of the government-led and market-participated poverty alleviation mechanism can effectively improve the efficiency of poverty reduction;implement a targeted poverty alleviation mechanism.Under the requirements of the modernization of the national governance system and governance capabilities,targeted poverty alleviation is the goal orientation of China's poverty alleviation work in the new era.At present,China's poverty alleviation work has institutional difficulties such as target deviation,resource spillover and functional alienation,targeted poverty alleviation lies in the use of policies to improve the unfairness in the poverty alleviation process,achieve sustainable development of poverty alleviation,realize the short-term poverty reduction effect of poverty alleviation development resources and the sustainable long-term development of poverty alleviation entities,and strengthen the coordination of poverty alleviation models,Improve the early warning of the risk of returning to poverty for the poverty-stricken population,thereby transforming the poverty alleviation targeting mechanism from county-level targeting to village-level targeting,and comprehensively promote the targeted poverty alleviation strategy in rural areas;implementing the regional linkage mechanism for poverty governance,the ecological resources in poor areas will usually show the phenomenon of concentration and cross regional existence.It is urgent to change the poverty governance model of regional closed-cutting and vicious competition,establish a linkage mechanism for regional poverty governance,effectively implement a new model of mutual trust and win-win poverty governance industry development,and strengthen infrastructure in poor areas,establish a supporting mechanism for industrial poverty alleviation and technological poverty alleviation,implement a coordinated governance mechanism for urban and rural poverty,explore new impetus for coordinated economic development in poverty-stricken areas,and carry out coordinated and coupled governance of targeted poverty alleviation and regional development in poverty-stricken areas,thereby realizing regional poverty alleviation policies with Chinese characteristics and security system.