该文从公共部门经济学角度对财产税与地方财政的关系进行了分析。

This article analyzes the relationship between property tax and local public finance in the view of public sector economics.

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财产税作为地方税收的主要税种，是地方财政收入的主要来源。

The property tax is regarded as the main tax category of the local tax revenue, and it is also a main source of the local fiscal revenues.

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财产税作为地方税收的主要税种，是地方财政收入的主要来源。

The property tax is regarded as the main tax category of the local tax revenue, and it is also a main source of the local fiscal revenues.

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