| Due to the factors of natural limitation and historical condition,the fiscal capacity of local government in ethnic minority regions of our country is relatively weak as well as the infrastructure construction is relatively underdevelopment and information is relatively closed. After the1994tax reform, in this decentralization, central government, however establishing a system of transfer payments which was more inclined to minority autonomous regions, obtained most of financial right and local governments acquired more obligations of affairs arrangements.In this paper, the author chose minority autonomous regions at the provincial level, and utilized a12-year data model measuring central government transfer payment’s effecting on local governments capacity.The Thesis is organized as follows:1.The first part consists of three chapters:background of the study, object of study、train of thought and the main content、innovation and limitation of this thesis.2.The second part includes fiscal decentralization theory and literature review about local government finance capacity building. It’s found that most of studies currently focus on the equalization effecting of transfer payments and regards about city or country specification. The studies about provincial-level ethnic minority autonomous regions are less. What’s more, Comparative methods, Theil coefficient decomposition, Gini coefficient decomposition are frequently utilized in those papers. And get the conclusion that the ability of small bore financial revenue is the income which does not depend on the other support and it’s relatively more stable, more independent. So, it’s reflecting the capacity of local government controlling the resource of the area to get tax revenue. And the paper considers that improve the ability of small bore financial revenue is vital important. 3. The third section includes:State of the Economy、 Social and natural conditions of minority autonomous regions;Medium and small caliber of fiscal capacity status in minority autonomous regions. Author finds that small-caliber financial income of minority areas is difficult to meet the public finances, and the financial gap is relatively large. In this situation, the transfer payments from central government are becoming an important source of income to cover public expenditure gap.4.The fourth part of the thesis analyses the factors affecting financial income minority areas and believe that the economic aggregate, economic structure, fiscal transfer payment do affect medium caliber financial revenue directly as they are independent variable for medium caliber financial revenues, however, transfer payment is also existence some kind of indirect effects for small caliber revenue.Small caliber revenue reflect the ability that local government obtain revenue from the resource which they charge by themselves,so small caliber revenue can be regard as a more independent and more stable one. From this prospect, author set model:LnFiscalRevenueit=ξ1Urbanziationit+ξ2LnTransferpaymentit+ξ3LnGDP and utilized12years data when establishing four indicators:smooth capita GDP、per capita income of small-caliber finance、 central capita net subsidy、rate of urbanization, and utilized panel regression got the result that the more weak small-caliber financial revenue be, the more obvious positive effect of transfer payments appear. Transfer payments shows positive acts on revenues of small caliber to Tibet currently while Xinjiang, Guangxi be affected in the next term, but transfer payments for Ningxia small-caliber financial revenue shows a negative effecting. Due to the own revenues ability, influence, transfer payments have been no significant effecting for Inner Mongolia.5. The thesis suggests in the fifth part that establish a sound system of transfer payments and develop economic will be the efficient way to improve the ability of small caliber in minority areas according to the empirical results. |
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