Keywords：tax revenue
Author: He Yang
Date：2016-07-30
Summary：As local governments undertake basic public services, the stability of tax revenue is of great significance to local governments. In this paper, the stability of tax revenue, the diversity of tax revenue and the degree of economic fluctuation are used to study the stability of local government tax revenue and its influencing factors. The results show that under the condition of stable local economic base, income diversification will aggravate the fluctuation of local tax revenue, while under the condition of unstable local economic base, local income diversification can reduce the fluctuation of tax revenue. Combining with the discussion on the main types of local taxation in China, we need to consider the economic situation of different regions. In areas with stable economic base, we need a single main type of taxation, while in areas with unstable economic base, we need to increase income diversification.
