税权分权度、经济增长及成因探析

发布时间：2018-01-19 19:35

本文关键词： 税权分权度分权度指数经济增长税收管理体制　出处：《地方财政研究》2017年06期 　论文类型：期刊论文

【摘要】：构建税权分权的衡量指标,进而对我国税权分权度进行测量,是一件富有挑战性的工作,对改进我国税权分权状况进而完善税收管理体制也具有重要的理论和现实意义。本文借鉴国内学者对财政分权度的衡量方法,从税收立法权、税收征管权和税收收益权三个维度对我国的税权分权程度进行了全面的测度,并合成了税权分权度指数。测度结果显示,我国的税权分权度指数虽然比较低,但是近年来呈现出缓慢上升的趋势。从税权分权度与经济增长的实证结果来看,税权分权与经济增长呈现"U"型关系。在目前的税权分权状况下,提高税权分权度对经济增长具有消极作用。本文最后对实证结果的成因进行了分析。
[Abstract]:It is a challenging task to construct the measurement index of tax power decentralization and then to measure the degree of tax power decentralization in China. It is also of great theoretical and practical significance to improve the decentralization of tax power and improve the tax management system. This paper draws lessons from the domestic scholars' measurement method of fiscal decentralization from the perspective of tax legislative power. The three dimensions of tax collection and administration power and tax revenue right have comprehensively measured the degree of tax power decentralization in our country and synthesized the tax power decentralization index. The result shows that the tax power decentralization index is relatively low in our country. However, in recent years, there is a slow rising trend. From the empirical results of the degree of tax power decentralization and economic growth, the relationship between tax power decentralization and economic growth is "U". Increasing the degree of decentralization of tax power has a negative effect on economic growth. Finally, this paper analyzes the causes of the empirical results.
【作者单位】：山东大学经济学院;
【基金】：国家社科基金重点项目“深化税收制度改革与完善地方税体系研究”(14AZD023) 国家社会科学基金项目“深化税收体制改革研究”(13BJY155)
【分类号】：F124.1;F812.42
【正文快照】： 一、引言及相关文献概述税权分权度的衡量一直是进行税权划分相关实证研究的主要问题之一,构建税权分权的衡量指标,进而对税权分权进行测量,是一件富有挑战性的工作。目前,国内学者分析税权分权时一般都把税收分权作为财政分权相关指标的一部分进行研究,而选取财政分权度指标

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