Changes in Local Government Tax Collection Efforts after Tax and Fee Reductions

DOI

10.2991/978-94-6463-408-2_22How to use a DOI?

Keywords

tax reduction and fee reduction; tax effort; random frontier analysis

Abstract

As a key measure to deepen the supply-side structural reform, tax and fee reduction policies to help enterprises and boost the upgrading of industrial structure. In order to ease the local financial pressure, the central government has borne the main cost of tax reduction and fee reduction. Local governments may change their tax collection behavior during this period to attract high-quality tax sources to promote economic development. The panel data of 31 provinces in China from 2012 to 2020 was selected as the sample, and the random frontier model was used to calculate the changes of local government tax efforts after tax reduction and fee reduction. The study found that in the past ten years since the implementation of the tax and fee reduction policy, local governments have improved their overall tax revenue efforts, with a significant downward trend in the period of “replacing business tax with VAT” and “large-scale tax and fee reduction”.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xiaochuan Wang
PY  - 2024
DA  - 2024/05/07
TI  - Changes in Local Government Tax Collection Efforts after Tax and Fee Reductions
BT  - Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)
PB  - Atlantis Press
SP  - 187
EP  - 194
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-408-2_22
DO  - 10.2991/978-94-6463-408-2_22
ID  - Wang2024
ER  -