摘要
针对目前地方非税收入激增的现状,从动因与外部条件两个方面分别阐述了激增的合理与不合理。具体从财政公共品理论、公共选择理论、非税管理制度、管理体制、管理实践和宏观经济状况等细节展开分析。主张地方非税收入激增的理性与非理性并存,不必一味削减其规模。
The article focuses on the analysis the correct sharp increasing for the local government's non-tax collection,based on the two sides of causes and external conditions,the article elaborated the reasonable and unreasonable for the increase sharply.Specifically,it expounded from the theories of finance public good,public choice,non-tax administration mechanism,administration practice and macro-economic condition.As the result of these analyses,the author suggests central government not to cut down the amount...
出处
《昆明理工大学学报（社会科学版）》
2009年第10期63-66,共4页
Journal of Kunming University of Science and Technology(Social Sciences)
关键词
非税收入
地方政府
动因与条件
non-tax collection
local government
reasons and conditions
