关键词: 非税收入, 官员腐败, 财政透明度

Abstract: In recent years, the non-tax revenue of local finance in China has been expanding, which has brought some negative effects, including the deep-seated macro reasons such as the national development mode and the current administrative system. However, from the perspective of social factors, this kind of financial structure is constantly self strengthening in operation, which is to a large extent related to the corruption of departments and officials and the interaction of financial management that is conducive to maintaining this kind of corruption.This paper empirically analyzes the interaction of non-tax revenue scale, official corruption and fiscal transparency.The results show that: there is a significant interaction between them; the expansion of non-tax revenue scale will significantly promote official corruption, and official corruption will make officials tend to reduce financial transparency, which leads to further expansion of non-tax revenue scale.Furthermore, this paper studies the relationship among different types of non-tax revenue, official corruption and financial transparency, and finds that there is a similar circular influence relationship between the scale of administrative fees and the scale of special revenue, but it does not constitute a complete logical cycle with the scale of confiscated revenue.This paper holds that under the current government system, the expansion of non-tax revenue should be controlled, and its negative effects should be restrained mainly from the aspects of controlling corruption and strengthening and reforming financial management.

Key words: non-tax revenue, official corruption, fiscal transparency