A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues
This paper examines the impact of fiscal pressure on the degree of deviation from budgetary revenue based on provincial panel data from 2011 to 2020. The results show that fiscal pressure has a positive impact on the deviation of local government budget revenues, with the impact of fiscal pressure o...
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| Format: | Article |
| Language: | English |
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Society for Risk Analysis - China
2023-06-01
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| Series: | Journal of Risk Analysis and Crisis Response (JRACR) |
| Subjects: | |
| Online Access: | https://doi.org/10.54560/jracr.v13i2.362 |
| _version_ | 1797790443830771712 |
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| author | Chen Ye |
| author_facet | Chen Ye |
| author_sort | Chen Ye |
| collection | DOAJ |
| description | This paper examines the impact of fiscal pressure on the degree of deviation from budgetary revenue based on provincial panel data from 2011 to 2020. The results show that fiscal pressure has a positive impact on the deviation of local government budget revenues, with the impact of fiscal pressure on the deviation of non-tax revenues significantly higher than that of tax revenues; the positive impact of fiscal pressure on the deviation of local government budget revenues is more obvious in regions with higher reliance on land finance; the proportion of tax revenues in fiscal revenues negatively moderates the impact of fiscal pressure on the deviation of local government budget revenues. The impact of fiscal pressure on the degree of deviation of local government budgetary revenue is negatively moderated by the share of tax revenue in fiscal revenue. |
| first_indexed | 2024-03-13T02:04:42Z |
| format | Article |
| id | doaj.art-deb225c216b84efa8010033554e2ec8f |
| institution | Directory Open Access Journal |
| issn | 2210-8491 2210-8505 |
| language | English |
| last_indexed | 2024-03-13T02:04:42Z |
| publishDate | 2023-06-01 |
| publisher | Society for Risk Analysis - China |
| record_format | Article |
| series | Journal of Risk Analysis and Crisis Response (JRACR) |
| spelling | doaj.art-deb225c216b84efa8010033554e2ec8f2023-07-01T12:44:18ZengSociety for Risk Analysis - ChinaJournal of Risk Analysis and Crisis Response (JRACR)2210-84912210-85052023-06-01132-414816010.54560/jracr.v13i2.362A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget RevenuesChen Ye0School of Big Data Application and Economics, Guizhou University of Finance and Economics, Guiyang (550025), Guizhou, ChinaThis paper examines the impact of fiscal pressure on the degree of deviation from budgetary revenue based on provincial panel data from 2011 to 2020. The results show that fiscal pressure has a positive impact on the deviation of local government budget revenues, with the impact of fiscal pressure on the deviation of non-tax revenues significantly higher than that of tax revenues; the positive impact of fiscal pressure on the deviation of local government budget revenues is more obvious in regions with higher reliance on land finance; the proportion of tax revenues in fiscal revenues negatively moderates the impact of fiscal pressure on the deviation of local government budget revenues. The impact of fiscal pressure on the degree of deviation of local government budgetary revenue is negatively moderated by the share of tax revenue in fiscal revenue.https://doi.org/10.54560/jracr.v13i2.362budget revenue deviationfiscal pressuremodern budgetary system |
| spellingShingle | Chen Ye A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues Journal of Risk Analysis and Crisis Response (JRACR) budget revenue deviation fiscal pressure modern budgetary system |
| title | A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues |
| title_full | A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues |
| title_fullStr | A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues |
| title_full_unstemmed | A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues |
| title_short | A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues |
| title_sort | study on the impact of fiscal pressure on the deviation of local government budget revenues |
| topic | budget revenue deviation fiscal pressure modern budgetary system |
| url | https://doi.org/10.54560/jracr.v13i2.362 |
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