| The reform of the tax distribution system promoted the centralization of power and ensured the central government’s own financial resources.But on the other hand,it weakens the local government’s own financial resources and causes the problem of mismatch between local financial power and administrative power.In addition,the government vigorously implements the policy of tax and fee reduction,which will reduce the local tax revenue in the short term.On the other hand,facing the trend of population aging,local pension expenditure increases;In addition,in recent years,the COVID-19 epidemic has greatly increased the medical and health expenditure,and the rigid expenditure of local governments has only increased,which has formed a huge gap between the fiscal revenue and expenditure,and the local governments are facing increasingly intense financial pressure.In this context,this paper is devoted to studying the influence of financial pressure on local government’s taxation behavior.First of all,this paper analyzes the transmission mechanism of the impact of local fiscal pressure on tax efforts from the theoretical level,and puts forward the conclusion that fiscal pressure will force local governments to increase the level of tax efforts;At the same time,it analyzes the regulatory role of the business environment on the financial pressure and tax efforts under the background of the obvious improvement of the business environment in China,and proposes that the business environment will reduce the tax efforts of local governments by reducing the financial pressure.Secondly,explore the relationship between fiscal pressure and tax efforts and the impact of business environment on the relationship between the two at the empirical level.Select relevant data from 2015 to 2020 to conduct empirical analysis at the provincial level.Because there is no uniform measurement standard for tax efforts in different regions,this paper first measures the level of tax efforts in different regions through the "tax handle method",and analyzes the level of tax efforts in different provinces in China.Then two fixed effect models are constructed to empirically analyze the relationship between local fiscal pressure and tax efforts and the impact of business environment on tax efforts.The final conclusion is consistent with the theoretical analysis.At the same time,this paper also empirically analyzes the impact of per capita general transfer payment,economic development level,opening level and other variables on tax efforts.Then,this paper carries out robustness test and heterogeneity analysis.The robustness test is carried out from three levels: the robustness of the "tax effort" variable,the robustness of the regression method,and the endogenous test.The robustness of the regression results is basically verified.The heterogeneity analysis starts from the time heterogeneity and regional heterogeneity,and studies the relationship between local fiscal pressure and tax efforts by time and region.Finally,this paper puts forward policy suggestions from the following five aspects:deepening the reform of the fiscal and taxation system,reasonably divide the financial and administrative powers of the central and local governments;Construct tax effort incentive mechanism and accountability mechanism;Promote enterprise transformation and upgrading,optimize tax sources;We will continue to develop and improve the business environment and expand the local tax base.Constantly improve and develop the transfer payment system.This provides policy enlightenment for relieving the local financial pressure and improving the level of tax collection and management. |
