Abstract: By constructing a spatial panel model, this paper conducts an empirical analysis of the affecting factors on the growth of China’s regional tax revenues. The findings show that China’s local tax revenues are obviously leveled. The distribution characteristics conform to the level of economic development. The local tax revenues are affected by inter-governmental strategic behaviors, the spatial correlation is significant, but there are differences in the different tax categories due to the patterns of strategic behaviors. The local tax revenues are subject to the impacts of such factors as investments, consumptions, importations and exportations, savings, industrial structures and headquarters economy, etc., but the direction and degree of each influencing factor is somewhat different among the different tax categories. In order to achieve the equal access to basic public services, narrow the gap between inter-regional economies and tax revenues, and to promote the coordinated regional economic developments, various measures should be taken, mainly including establishing the tax cooperation mechanism among local governments, continuing the reform of streamlining the administration, delegating power, strengthening regulations and improving services, and further deepening the tax reform.

Key words: regional tax revenues; growth of tax revenue; spatial correlation; inter-governmental strategic behavior