1.School of Economics and Management, Northwest University, Xi′an 710069, China;
2.School of Economics and Management, Chang′an University, Xi′an 710064, China)
The development of China 's western region needs the policy support of government,
especially the support of tax policy. The weakness of current local tax system influences the
development of China 's western region,and distorts the behavior of the local government and the
local tax authority,which will produce more disadvantageous influence for China 's western region
developing.