| Non tax revenue is an important part of fiscal revenue.It provide financial support for the government to achieve its functions and meet the needs of the public and it is an important source of income other than revenue.Since the implementation of tax reform,China has gradually formed a "financial centralized,right below" situation.This make local governments rely on tax revenue can not meet the growing demand for fiscal expenditure.In the face of the serious financial pressure,Local government to obtain sufficient financial resources through the collection of non tax revenue.This protect the local economic development in some extent,But it also led to the expansion of the scale of local government non tax revenue,the problem of non tax revenue is more and more serious and the negative effect on the economy is gradually appearing.So,correctly understanding the effect of non tax income on economic growth,the standardized management of non tax income has a very important practical significance.It is concluded that the economic growth effect of non tax revenue is related to the degree of economic development,This paper is a non tax income system research,it based on the theoretical analysis of the existence of non tax revenue and its economic effect.Then the paper describes the present situation of non tax revenue in our country to fully grasp the specific facts from three aspects of scale,structure and management.Secondly,this paper uses the data of 31 provinces from 2007 to 2015 to makes an empirical analysis on the economic growth effect of local government non tax revenue.The empirical analysis find non tax income effect is positive in the economically underdeveloped areas,while it become negative in the economically developed regions.The causes of these effects is the current financial system of our country,Finally,the paper makes some suggestions on the optimization of non tax revenue from the reform of China's financial system and improve the management perspective. |
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