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文章以民族扶贫县为研究对象,分析政府间转移支付对这一特殊群体财政收入行为的变化。在研究的内容上,主要从民族扶贫县财政收入规模的变化、税负的变化以及财政努力度的变化,层层推进,分析政府间转移支付与财政收入行为的关系。从实证研究的结果来看,政府间转移支付的确对民族扶贫县的财政收入产生了负向作用,地方政府并没有因为转移支付的增加而积极组织自有财政收入。因此,为了更好地发挥转移支付的作用,必须调整转移支付结构,完善转移支付激励机制,减少地方政府的“投机”行为。
The article takes ethnic poverty alleviation counties as the research object and analyzes the changes of the fiscal revenue behavior of this special group by intergovernmental transfer payments. In the content of the research, the paper mainly proceeds from the changes of the scale of fiscal revenue, the change of tax burden and the changes of financial efforts in ethnic poverty alleviation counties, and analyzes the relationship between intergovernmental transfer payments and financial revenue behaviors. From the results of empirical studies, inter-governmental transfer payments do have a negative impact on the fiscal revenue of ethnic poor counties, and local governments have not actively organized their own fiscal revenues because of the increase in transfer payments. Therefore, in order to give full play to the role of transfer payment, we must adjust the transfer payment structure, improve the transfer payment incentive mechanism and reduce the “speculation” of local governments.