Study On The Fiscal Disparity Across Counties In Anhui

Fiscal resources are the material guarantee for the governments at all levels to regulate macro-economy and provide public services,and the regional fiscal difference is directly related to the government's function in politics,economy and society.The rapid development of economy not only improves the comprehensive national strength but also strengthens the fiscal strength,but at the same time,the imbalance of economic development and the fiscal gap across regions are becoming more and more.serious.County government should not only face the leadership of the central,provincial and municipal governments,but also directly serve the masses at the grassroots level,and the fiscal allocation relationship across the county governments is directly related to the level of equalization of basic public services and the stability of the grassroots regime.The central and local fiscal relations are the core contents of China's fiscal management system.System of tax allocation reforms in 1994 explicit the fiscal allocation relationship across the central and provincial governments,but the fiscal distribution relationship across the provincial and subnational governments is not involved.With the transfer of fiscal power and decentralization,the central government's ability to finance has been effectively improved,the local fiscal resources have been weakened and local governments have deviated from their powers.At present,the fiscal problem of local goverrnment is more and more serious,the fiscal gap is obvious,and the fiscal pressure is serious.The transfer payment system is a common method to balance the fiscal gap,but there is a gap across the balance function of fiscal difference and the theoretical effect in practice.The county government is the main body of the grass-roots government.This article takes the counties of Anhui as the research object during 2007-2016,by selecting several indexes to examine the county government fiscal resources from own fiscal resources and the dominating fiscal funds,analyzing the reasons of the county government fiscal difference.On this basis,the paper puts forward some suggestions to reduce the fiscal difference across counties.This article includes a total of five chapters.The first chapter,as an introduction,sums up the background and significance of the article,sums up the domestic and foreign literatures related to the county fiscal research,introducing the writing ideas and the research methods,and points out the innovation and deficiency of the article.In the second chapter,on the basis of clarifying the fiscal implication of county-level government,this paper analyzes the present fiscal situation of county government in Anhui,calculates the county-level fiscal self-sufficiency rate in Anhui for 2007-2016 years,and preliminarily inspects the level of fiscal resources.The third chapter is the core content of this article,analyzing the fiscal disparity across counties in Anhui by means of various empirical methods,including Gini Coefficient and Theil index from own fiscal resources and the dominating fiscal funds.Then,making use of factor analysis method,this chapter evaluates synthetically fiscal capacity of different counties in Anhui.The decomposition of the Gini coefficient consists of two parts.The first part is the contribution rate of different income sources to fiscal disparity in county,including tax revenue,none-tax income,transfer payment,and the other is detailed decomposition of tax revenue and transfer payment,examining each specific project contribution to fiscal disparity.The situation of fiscal disparity in county is investigated by using the Theil index,and the fiscal disparity across South Anhui,Central Anhui and North Anhui are decomposed.The result of Theil index decomposition shows inter-group and inner-group contribution rate.The fourth chapter analyzes the reasons of the county fiscal difference in Anhui.This paper analyzes problems in four respects:the differences of economic development in county,the high pressure of county fiscal expenditures,lack of main taxes,the nonstandard of the transfer payment system,the abnormal form of the transfer payment system.The fifth chapter puts forward the countermeasure suggestion to narrow the county fiscal difference,including should quicken the economic development,the reasonable division all levels Government's authority and the expense responsibility,constructs the county main body tax,and consummates the transfer payment system.