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

In: Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)

Author

Listed:
  • Xiaochuan Wang

    (Anhui University, School of Economics)

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”.

Suggested Citation

  • Xiaochuan Wang, 2024. "Changes in Local Government Tax Collection Efforts after Tax and Fee Reductions," Advances in Economics, Business and Management Research, in: Khaled Elbagory & Zefu Wu & Hamdan Amer Ali Al-Jaifi & Shafie Mohamed Zabri (ed.), Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024), pages 187-194, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-408-2_22
    DOI: 10.2991/978-94-6463-408-2_22
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