With the establishment of the aim of public finance, the non-tax revenue management causes extensive concern of both academy and government in recent years, around which the policy of fee-to-tax reform and income-expe...With the establishment of the aim of public finance, the non-tax revenue management causes extensive concern of both academy and government in recent years, around which the policy of fee-to-tax reform and income-expenditure going different ways etc. was launched. How to manage the non-tax revenue, which constitutes an important part of the public revenue, plays an important role in the rationalization of public revenue and the building of the public finance system. This paper uses international experience as reference to analyze the situation of the current non-tax revenue management, and the innovation of non-tax revenue management mode from both theoretical and practical aspects.展开更多
This study utilizes multiple regression analysis and the technique for computing economies of scale to evaluate the dynamics of NRW in the AER of GWCL. Data on monthly total production, billed consumption, total reven...This study utilizes multiple regression analysis and the technique for computing economies of scale to evaluate the dynamics of NRW in the AER of GWCL. Data on monthly total production, billed consumption, total revenue, total production cost and the volume of NRW spanning the period January 2015 to June 2019, was obtained from the headquarters of AER and used for the analysis. The study showed that NRW averaged 59.3% for the period under consideration, which far exceeds the 25% threshold set by the World Bank for developing economies. It was also established that a fairly inelastic relationship exists between NRW and total revenue. Results further show that resources are not optimally used in the AER as proof of diseconomies of scale was observed.展开更多
文摘With the establishment of the aim of public finance, the non-tax revenue management causes extensive concern of both academy and government in recent years, around which the policy of fee-to-tax reform and income-expenditure going different ways etc. was launched. How to manage the non-tax revenue, which constitutes an important part of the public revenue, plays an important role in the rationalization of public revenue and the building of the public finance system. This paper uses international experience as reference to analyze the situation of the current non-tax revenue management, and the innovation of non-tax revenue management mode from both theoretical and practical aspects.
文摘This study utilizes multiple regression analysis and the technique for computing economies of scale to evaluate the dynamics of NRW in the AER of GWCL. Data on monthly total production, billed consumption, total revenue, total production cost and the volume of NRW spanning the period January 2015 to June 2019, was obtained from the headquarters of AER and used for the analysis. The study showed that NRW averaged 59.3% for the period under consideration, which far exceeds the 25% threshold set by the World Bank for developing economies. It was also established that a fairly inelastic relationship exists between NRW and total revenue. Results further show that resources are not optimally used in the AER as proof of diseconomies of scale was observed.
