On Expansion Scale of Non – Taxable Revenue in Local Government Budget – Investigation In-depth on Divided Tax System

摘要

In the fiscal revenue system of governments, the tax revenue should occupy the absolute dominant position. But since the reform of divided tax system, the proportions of non-tax revenue of local governments show an obvious growing tendency. The theoretical analysis and empirical test indicate that it is the rational choice made by local governments for the sake of their own interests facing the given institutional restriction of taxation decentralization among governments since the divided tax system has dissimilated to the measure of concentrating fiscal resources by the central government.