Empirical Research On Regional Concentration Spatial Econometric Tax Shift And Differences

With the continuous development of society and economy, the defects of theexisting tax sharing system and financial management system has gradually appeared,which provided an opportunity for tax horizontal transfer between different areas. Taxhorizontal transfer not only weakened the conversion capacity of the mid-westernunderdeveloped areas resource advantages into economic advantages and financialadvantages, widening the gap of China’s regional economic development, but alsoaffected the capacity and efficiency of local governments to provide public services,leading to regional public services un-equalization.Using the new economic geography as the breakthrough point, this article furtheranalyzed tax transfer influencing mechanism from the following five aspectsseparately: the economic geographical factor, psychological factor, political factor,system factor, collection and management factors. Secondly, focusing on China’s taxtransfer exploratory spatial data analysis, the study found that the regions which taxrevenue was shifted into mostly gathered in the core areas of the eastern coastaldeveloped areas, such as the Beijing-Tianjin regions, the Yangtze River Delta, and thesouthwest border zones, but the regions which tax revenue was shifted out frommostly concentrated in mid-western underdeveloped areas and northern edge zones,which indicated that China’s tax transfer presented the obvious “core–edge” spatialdistribution pattern, and existed significant spatial dependency and heterogeneitycharacteristics, namely, existed significant regional agglomeration effect anddifference. In addition, tax transfer spatial dependency panel data estimation modelhas confirmed that there was a significant space adjacent effect of the tax transfer. Onthis basis, this article established tax transfer influencing factors panel data estimationmodel, through the analysis we could draw such a conclusion that the formation ofregional agglomeration and difference of China’s tax transfer not only closely relatedwith the size of the market, trade costs, labor costs, urbanization level, and the degree of openness, as well as closely associated with the flow direction of tax transfer ofadjacent areas. And tax transfer in adjacent geospatial showed strong spillover effect,namely, existed significant “space club” effect. Finally, on the basis of empiricalanalysis, combined with China’s actual situation, this article put forward the operablecountermeasures and suggestions from four aspects respectively: the economic,political, institutional, collection, management and psychological anticipation, inorder to fundamentally solve the “west-east tax transmission” problem, narrowing thegap between the rich and the poor among east, middle, and west, realize regionalequalization of public services.