Research Article
Financial Pressure, Efficiency of Tax Collection and Administration and Regional Heterogeneity
@INPROCEEDINGS{10.1007/978-3-031-36011-4_24, author={Cunhui Jia}, title={Financial Pressure, Efficiency of Tax Collection and Administration and Regional Heterogeneity}, proceedings={6GN for Future Wireless Networks. 5th EAI International Conference, 6GN 2022, Harbin, China, December 17-18, 2022, Proceedings, Part I}, proceedings_a={6GN}, year={2023}, month={7}, keywords={Financial Pressure the Efficiency of Tax Collection and Administration Fiscal Expenditure Structure}, doi={10.1007/978-3-031-36011-4_24} }- Cunhui Jia
Year: 2023
Financial Pressure, Efficiency of Tax Collection and Administration and Regional Heterogeneity
6GN
Springer
DOI: 10.1007/978-3-031-36011-4_24
Abstract
Based on the quasi-natural experiment of “the combination of state and local taxes in 2018” and the generalized double difference model, this paper discusses whether there is regional heterogeneity in the impact of the policy of “the combination of state and local taxes” on the changes in the impact of tax collection efficiency on local financial pressure. The experimental results show that under the policy impact of “the combination of state and local taxes”, the efficiency of tax collection and administration has a significant impact on local financial pressure, and education and science expenditure in livelihood expenditure has a significant effect on relieving financial pressure, while culture and health expenditure have no significant effect on relieving financial pressure. However, the effect of tax collection and administration efficiency on relieving financial pressure is not different in different regions with different levels of economic development. Therefore, in order to relieve the local financial pressure, the local government should, based on effectively improving the efficiency of tax collection and management, integrating the tax collection and management process, and perfecting the modern tax collection and management system, focus on broadening the channels of financial revenue, cultivating potential tax sources, and improving the efficiency of the use of financial funds.
