Financial Pressure and Strategic Behaviors of Local Governments:A Study Based on the Perspective of Non-Tax Revenue Competition
Based on provincial panel data from 2011 to 2018,the Spatial Durbin Model(SDM)is used to examine the impact of fiscal pressure on the strategic behavior of local governments in non-tax rev-enue competition.The results indicate that the increase in fiscal pressure significantly weakens the degree of non-tax revenue competition among local governments;Local governments have adopted differentiated competitive strategies for different categories of non-tax revenue in response to fiscal pressure;The strate-gic behavior of local governments tending to cope with fiscal pressure by increasing the burden of non-tax income not only disrupts fair and orderly competition across the regions,but also increases the economic burden on residents and businesses.Improving fiscal transparency helps to curb this phenomenon.
financial pressurestrategic behaviors of local governmentsnon-tax revenue competition
万方数据
