Apart from tightening their belts as much as possible and carefully examining expenditures on personnel, supplies and so forth, what can local governments do? Can they also push from the other side and seek to increase revenues?
面對財政困窘，各地方政府除了勒緊腰帶，從預算把關、人員差勤費用、辦公室耗材等方面撙節開支之外，在既有的稅賦制度下，地方政府是否有增加稅收的空間呢？