Year: 2024
Type: article
Abstract: This article analyzes the current state of fiscal revenue quality in City X and its influencing factors. Firstly, the fiscal revenue primarily comprises general public budget revenue and local public budget revenue. In 2023, the fiscal revenue faces instability, marked by a declining share of tax revenue and an increasing reliance on non-tax revenue, intensifying pressure on fiscal balance. Secondly, adjustments in the industrial structure significantly impact fiscal revenue quality, as the transformation of traditional industries and the development of the tertiary sector present new opportunities and challenges. Lastly, optimizing the fiscal expenditure structure is crucial for enhancing revenue quality, requiring a balance between meeting public needs and ensuring fiscal sustainability. To this end, it is recommended to strengthen tax administration, regulate non-tax revenue management, and promote the upgrading of the secondary industry, thereby improving the efficiency of fiscal fund utilization for stable revenue growth and sustainable development.
Authors: Xingyuan Li, Tianquan Liu
Institution: Hunan University of Arts and Science
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4409883924