税制结构如何影响政府规模——基于经济发展方式的全新解释

发布时间：2018-03-21 03:04

本文选题：税制结构　切入点：政府规模　出处：《当代财经》2016年12期 　论文类型：期刊论文

【摘要】：利用1998-2014年我国31个省级行政区的面板数据,从经济发展方式的角度,实证分析了税制结构与政府规模的关系。研究发现:(1)在地方政府投资主导的经济发展方式影响下,间接税为主的税制结构能更好地满足地方利益最大化的诉求,致使政府规模膨胀;(2)在间接税为主的税制结构中,相对于企业效益好坏,企业收入规模更能满足地方政府的利益诉求,企业收入而不是企业利润可以强化以间接税为主的税制结构对政府规模膨胀的刺激作用,地方政府可能偏好企业营收规模而非企业利润。因此,应该优化税制结构,提高直接税比重,降低间接税比重。
[Abstract]:Based on the panel data of 31 provincial administrative regions from 1998 to 2014, this paper empirically analyzes the relationship between tax system structure and government scale from the perspective of economic development mode. It is found that: 1) under the influence of local government investment-led economic development mode, The structure of indirect tax system can better meet the demands of maximization of local interests, resulting in the expansion of the scale of the government. (2) in the structure of indirect tax system, relative to the efficiency of enterprises, The enterprise income scale can satisfy the local government's interest demand more. The enterprise income rather than the enterprise profit can strengthen the stimulative effect of the tax system structure, which is based on indirect tax, to the government scale expansion. Local governments may prefer corporate revenues to profits. Therefore, the tax structure should be optimized to increase the proportion of direct taxes and reduce the proportion of indirect taxes.
【作者单位】：暨南大学经济学院;广东外语外贸大学经济贸易学院;
【基金】：国家自然科学基金面上项目“税制结构与可持续经济增长:基于地方政府行为的研究”(71573106)
【分类号】：F812.42

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