Reducing taxes and fees is a part of implementing proactive fiscal policies and a means of promoting sup-ply side structural reform.Its key lies in restructuring the way resources are allocated between the government and the market.Under the fiscal decentralization system,the effect of tax reduction and fee reduction on the sustainable development of local finance is an important theoretical and practical issue.Selecting local fiscal data in China from 2008 to 2021,using an empirical model to test the impact of tax reduction and fee reduction on local fiscal sustain-ability,it can be found that changes in tax and fee income have a significant impact on fiscal sustainability and the impact has regional differences.Overall,the implementation effectiveness of tax and fee reduction policies varies with the level of regional economic development.In the context of continuing to implement precise tax and fee re-duction policies,promoting sustainable development of local finance requires further optimizing the fiscal expendi-ture structure and strengthening fiscal budget management based on the differences in economic development levels in different regions.
tax and fee reductionsustainability of local financefiscal policies
维普
万方数据
