A sound fiscal and tax system is an important guarantee for promoting high-quality development.In order to clarify the relationship between tax burden,fiscal self-sufficiency rate and high-quality economic development,and effectively implement the national strategy of integration of the Yangtze River Delta,the panel data of 41 cities in the Yangtze River Delta from 2008 to 2019 are selected to calculate the high-quality development index of the cities in the Yangtze River Delta using the extremum entropy method,and the Tobit model is used to empirically test the impact of tax burden and fiscal self-sufficiency rate on high-quality urban development.The study has found that:on the whole,the trend of high-quality development of the cities in the Yangtze River Delta fluctuates periodically,and regional heterogeneity is obvious.Shanghai ranks first,Zhejiang and Jiangsu rank second,and Anhui ranks the last.From the perspective of subsystems,the order of index of high-quality development subsystem of the cities in the Yangtze River Delta is:greenness＞innovation＞openness＞sharing＞coordination.From the empirical results,both the tax burden and fiscal self-sufficiency rate significantly promote the high-quality development,and the interaction between tax burden and fiscal self-sufficiency rate significantly promote the high-quality development,too.Among the control variables,the impact of scale of government expenditure and the level of economic development on high-quality development is uncertain,and has not passed the significance test.The industrial structure and energy consumption structure have a negative correlation with high-quality development,while the level of urbanization has a positive correlation with high-quality development.
Yangtze River Deltahigh quality developmenttax burdenfiscial self-sufficiency rateentropy methodTobit model
维普
万方数据
