Research On The Impact Of Land Revenue On The Government’s Public Goods Supply

The main body of government public goods supply is the local government,so it needs to be supported by the government’s financial support.The real estate tax in the land income is the main fund that the local government obtains based on the land.By analyzing the impact of real estate taxation on the supply of government public goods,we can understand whether the distribution of land income in a region is reasonable and the status quo of residents’ interests appeal,so it has practical guiding significance.Based on the theoretical basis of the strong supply effect of real estate tax on government public goods,this paper divides the government public products into four categories: medical,education,urban roads,and green areas of built-up areas according to their impact on real estate taxation.Conduct an empirical analysis to summarize the supply effects of land revenues in various districts of Guangzhou in 2006-2016 on these four types of government public goods,and provide reasonable policy recommendations for Guangzhou’s land income expenditure in the next few years.Firstly,based on the government public product supply theory,the theory of land income government orientation,and the theory of real estate tax benefit,this paper expounds the reasons and results of the government’s public goods supply process in the formation of government land revenue.Secondly,it sorts out the past government public goods supply.Relying solely on the drawbacks of land transfer fees,the relationship between real estate taxation and government public goods supply is summarized.In this paper,the 2006-2016 yearbook data is used for analysis.The land income is used as the explanatory variable,and the government public product is used as the explanatory variable.The construction model is analyzed by SPSS22.0,grey correlation method.Through analysis,it can be seen that the real estate tax in each district of Guangzhou in 2006-2016 has a significant impact on the supply of government medical public goods,showing its beneficiary tax characteristics.In this regard,by analyzing the causes of this phenomenon,we provide corresponding opinions and suggestions for improving the performance of public goods supply in the district governments of Guangzhou.