Abstract: This paper constructs a comprehensive indicator of fiscal revenue quality, calculates the fiscal revenue quality index with the entropy evaluation method, andempirically examines the relationship between fiscal expenditure decentralization, livelihood fiscal expenditure, and fiscal revenue quality. The results indicate that the overall quality of China’s fiscal revenue is on a continuous upward trend. The decentralization of fiscal expenditure and livelihood related fiscal expenditure have a significant positive impact on the quality of fiscal revenue through the quantity, structure, and sustainability of fiscal revenue; and there is a certain interactive relationship between fiscal expenditure decentralization and livelihood related fiscal expenditure. From a regional perspective, the decentralization of fiscal expenditures and livelihood related fiscal expenditures in the eastern region can significantly promote the improvement of fiscal revenue quality. From the perspective of branching out projects, the impact of technology, education, and cultural expenditures on the quality of fiscal revenue is the most significant among the livelihood related fiscal expenditures. According to the results of further research, it is found that the fiscal expenditure decisions made by local officials under the promotion pressure would weaken the promoting effect of fiscal expenditure decentralization and livelihood fiscal expenditure on the quality of fiscal revenue. Therefore, we should adhere to the concept of high-quality development and establish a reasonable financial operation mechanism that matches the financial and administrative rights by adjusting the relationship between financial and administrative rights; establish a“people-oriented”financial and tax ideology, and increase public expenditure for people’s livelihoods; optimize the assessment mechanism for local officials, reverse their short-sighted behaviors, so as to promote the improvement of the quality of fiscal revenue.

Key words: high-quality development, decentralization of fiscal expenditures, livelihood related fiscal expenditure, quality of fiscal revenue