Tax Competition,Fiscal Transparency And Nontax Revenue

The main role of fiscal revenue is to provide public goods for the society,optimize resource allocation and adjust income distribution.However,the hiding of financial information is likely to increase the probability of abuse financial resources and disturb the effective allocation of resources.By starting with the recent situation of tax and non-tax--the key point of fiscal revenue in China,and with the status quo of Chinese fiscal transparency,this paper studies the influence of tax competition and fiscal transparency on the scale of non-tax revenue.The sample in this article begins from year 2013 to 2016 and contains 253 cities in China.At the first part of empirical research,this paper introduces a bidirectional fixed effect panel model,the results of benchmark return show that improving the degree of tax competition will increase the scale of government non-tax revenue significantly,and the increase of fiscal transparency weakens the effect of tax competition on non-tax revenue;Then,this paper introduced fiscal transparency as a threshold variable,and concluded that tax competition in low fiscal transparency area would increase the scale of non-tax revenue significantly,while tax competition in regions with high fiscal transparency would not have an obvious effect on non-tax revenue.The regression results of the spatial econometric model show that the local governments close to each other in geographical distance imitate each other in the collection of non-tax.The results of the heterogeneity test of non-tax specific items show that in the regions with low fiscal transparency,tax competition plays a more significant role in promoting confiscation,paid use of state-owned resources and other income.The results of regional heterogeneity test show that the relationship among the three is different in coastal and inland areas.The innovation of this paper mainly lies in(1)Study the differentiated impact of tax competition on non-tax revenue from the perspective of government financial transparency;(2)Data of prefecture-level cities are used to study non-tax income.