IDEAS home Printed from https://ideas.repec.org/a/plo/pone00/0287201.html

Research on the coordination of fiscal structure and high-quality economic development: An empirical analysis with the example of Anhui province in China

Author

Listed:
  • Yunlei Zhou
  • Xiaoyu He
  • Shengsheng Li

Abstract

Based on the panel data of 16 cities in Anhui from 2010–2018, this paper measures the index system of fiscal structure and high-quality economic development in Anhui using the entropy weight method, and empirically analyzes the coordinated development level of fiscal structure and high-quality economic development in Anhui using coupled coordination degree model. The study finds that: (1) the overall structure of Anhui’s fiscal expenditure is characterized by "service-oriented and investment-oriented", and there is a phenomenon that contradicts "Wagner Principle", and there are also spatial and temporal differences in Anhui’s tax structure. (2) The level of high-quality development of Anhui economy shows a steady upward trend, but is still at a low level. (3) The level of coordinated development of fiscal structure and high-quality economic development is still low, and the overall situation is "on the verge of disorder" or "barely coordinated". (4) Regionally, the overall coordination of fiscal expenditure structure, tax structure, and high-quality economic development in southern Anhui shows a decreasing trend, while the overall coordination in central and northern Anhui shows an increasing trend, so that southern Anhui has been or will be surpassed by northern and middle Anhui, and the growth rate of middle Anhui is faster than that of northern Anhui.

Suggested Citation

  • Yunlei Zhou & Xiaoyu He & Shengsheng Li, 2023. "Research on the coordination of fiscal structure and high-quality economic development: An empirical analysis with the example of Anhui province in China," PLOS ONE, Public Library of Science, vol. 18(6), pages 1-19, June.
    • Handle: RePEc:plo:pone00:0287201
    DOI: 10.1371/journal.pone.0287201
    as

    Download full text from publisher

    File URL: https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0287201
    Download Restriction: no
    File URL: https://journals.plos.org/plosone/article/file?id=10.1371/journal.pone.0287201&type=printable
    Download Restriction: no
    File URL: https://libkey.io/10.1371/journal.pone.0287201?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bo-Rui Yan & Qian-Li Dong & Qian Li & Fahim UI Amin & Jia-Ni Wu, 2021. "A Study on the Coupling and Coordination between Logistics Industry and Economy in the Background of High-Quality Development," Sustainability, MDPI, vol. 13(18), pages 1-24, September.
    2. Lin, Boqiang & Zhu, Junpeng, 2019. "Fiscal spending and green economic growth: Evidence from China," Energy Economics, Elsevier, vol. 83(C), pages 264-271.
    3. Junfeng Yin & Haimeng Liu & Peiji Shi & Weiping Zhang & Ning Cai, 2021. "Exploring Coupling Relationship between Urban Connection and High-quality Development Using the Case of Lanzhou-Xining Urban Agglomeration," Complexity, Hindawi, vol. 2021, pages 1-12, November.
    4. Tao Zhou & Rui Ding & Yiming Du & Yilin Zhang & Shihui Cheng & Ting Zhang, 2022. "Study on the Coupling Coordination and Spatial Correlation Effect of Green Finance and High-Quality Economic Development—Evidence from China," Sustainability, MDPI, vol. 14(6), pages 1-22, March.
    5. Christian Baretti & Bernd Huber & Karl Lichtblau, 2002. "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(6), pages 631-649, November.
    6. Ming Chen & Hongbo Wang, 2022. "Import technology sophistication and high-quality economic development: evidence from city-level data of China," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 35(1), pages 1106-1141, December.
    7. Nana Liu & Chuanzhe Liu & Yufei Xia & Yi Ren & Jinzhi Liang, 2020. "Examining the Coordination Between Green Finance and Green Economy Aiming for Sustainable Development: A Case Study of China," Sustainability, MDPI, vol. 12(9), pages 1-26, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dinh Le Quoc & Oanh Tran Thi Kim & Ha Nguyen Thi Hong, 2025. "Enhancing Green Growth: Exploring the Influence of Fiscal Spending and Green Finance," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 35(3), pages 69-91.
    2. Tao Zhou & Rui Ding & Yiming Du & Yilin Zhang & Shihui Cheng & Ting Zhang, 2022. "Study on the Coupling Coordination and Spatial Correlation Effect of Green Finance and High-Quality Economic Development—Evidence from China," Sustainability, MDPI, vol. 14(6), pages 1-22, March.
    3. Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2006. "Federal tax autonomy and the limits of cooperation," Journal of Urban Economics, Elsevier, vol. 59(2), pages 317-329, March.
    4. Akai, Nobuo & Sato, Motohiro, 2008. "Too big or too small? A synthetic view of the commitment problem of interregional transfers," Journal of Urban Economics, Elsevier, vol. 64(3), pages 551-559, November.
    5. Xie Yao & Farah Durani & Qasim Raza Syed & Hooi Hooi Lean & Mosab I. Tabash, 2025. "Does tourism promote green growth? A panel data analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(1), pages 2411-2422, January.
    6. Qadri, Hussain Mohi ud Din & Ali, Hassnian & Abideen, Zain ul & Jafar, Ahmad, 2024. "Mapping the Evolution of Green Finance Research and Development in Emerging Green Economies," Resources Policy, Elsevier, vol. 91(C).
    7. Thiess Buettner & Robert Schwager & Sebastian Hauptmeier, 2011. "Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 167(4), pages 647-667, December.
    8. Dörrenberg Philipp & Heinemann Friedrich & Khayal Nuri, 2015. "Reformoptionen für den deutschen Finanzföderalismus," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(1), pages 26-43, March.
    9. Michael Smart, 2007. "Raising taxes through equalization," Canadian Journal of Economics, Canadian Economics Association, vol. 40(4), pages 1188-1212, November.
    10. Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2008. "Competing in taxes and investment under fiscal equalization," Journal of Public Economics, Elsevier, vol. 92(12), pages 2392-2402, December.
    11. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2024. "On the effects of intergovernmental grants: a survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 856-908, June.
    12. Lin, Boqiang & Zhou, Yicheng, 2021. "How does vertical fiscal imbalance affect the upgrading of industrial structure? Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
    13. Dilla, Diana, 2017. "Staatsverschuldung und Verschuldungsmentalität [Public Debt and Debt Mentality]," MPRA Paper 79432, University Library of Munich, Germany.
    14. Zhu, Junpeng & Lin, Boqiang, 2022. "Resource dependence, market-oriented reform, and industrial transformation: Empirical evidence from Chinese cities," Resources Policy, Elsevier, vol. 78(C).
    15. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
    16. Zhang, Shengling & Wang, Yao & Hao, Yu & Liu, Zhiwei, 2021. "Shooting two hawks with one arrow: Could China's emission trading scheme promote green development efficiency and regional carbon equality?," Energy Economics, Elsevier, vol. 101(C).
    17. Carl Gaigné & Stéphane Riou, 2007. "Globalization, Asymmetric Tax Competition, and Fiscal Equalization," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(5), pages 901-925, October.
    18. Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," CESifo Working Paper Series 2747, CESifo.
    19. Lisa Grazzini & Alessandro Petretto, 2006. "Vertical Tax Competition with Tax Sharing and Equalization Grants," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 65(1), pages 75-94, May.
    20. Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:plo:pone00:0287201. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: plosone (email available below). General contact details of provider: https://journals.plos.org/plosone/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.