我国丝绸之路经济带地区财政汲取能力的测算

发布时间：2018-04-27 00:23

  本文选题：丝绸之路经济带 + 财政汲取能力　； 参考：《财会研究》2016年11期

【摘要】：丝绸之路经济带的建设需要大量的资金支持,其资金来源更多地依赖于沿线各省汲取能力的提升。本文以2000-2013年我国西部九省(直辖市、自治区)的面板数据为基础,采用Bahl的方法计算出了各地区的理论财政收入和财政努力度,并以财政努力度为因变量,财政分权度等为自变量构建了计量模型。研究结果表明财政分权有助于该地区财政努力度的提高;我国现行的转移支付制度在一定程度上扭曲了该地区的财政汲取努力;纳税规范度与财政努力度具有反向关系。因此,中央政府在合理分配对该地区财政转移支付的同时,应给予地方政府更多的财政自主权,通过完善激励机制,从而调动地方政府财政汲取的积极性。
[Abstract]:The construction of Silk Road economic belt needs a lot of financial support, and its source of funds depends more on the improvement of the absorptive capacity of the provinces along the Silk Road. Based on the panel data of nine provinces (municipalities and autonomous regions) in the west of China from 2000 to 2013, this paper calculates the theoretical fiscal revenue and the degree of financial effort of each region by using the method of Bahl, and takes the degree of financial effort as a dependent variable. The degree of fiscal decentralization is used as an independent variable to construct an econometric model. The results show that fiscal decentralization contributes to the improvement of fiscal effort in the region; the current transfer payment system in China distorts the fiscal absorption efforts in this region to a certain extent; and the degree of tax regulation has a reverse relationship with the degree of fiscal effort. Therefore, the central government should give more financial autonomy to the local government while rationally allocating the transfer payment to the region, so as to mobilize the enthusiasm of the local government finance by perfecting the incentive mechanism.
【作者单位】： 西北师范大学经济学院;对外经济贸易大学;
【分类号】：F812.7
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本文编号：1808359