税负与公共商品支出的约束关系:理论分析与实证检验

发布时间：2018-05-20 23:32

本文选题：税负 + 公共商品支出　；参考：《财经论丛》2017年05期

【摘要】：税收是公共商品的价格,这是在公共预算中确定税负水平和公共支出之间约束关系的基本原理。按照税基的普遍性和公共商品受益的普遍性,税种可以区分为一般税和特种税,公共商品可以区分为一般公共商品和特种公共商品。因此,一般税税负和一般公共商品之间,特种税和特种公共商品之间就可以形成明确的约束机制。本文通过实证检验发现,在我国现行公共预算制度中,以上约束机制尚未建立,这就导致一般公共商品对一般税的弹性相对较小,而税收竞争又进一步弱化了二者之间关系。这是我国私人部门感觉税负过重的重要原因。
[Abstract]:Tax is the price of public goods, which is the basic principle of determining the constraint relationship between tax burden level and public expenditure in public budget. According to the universality of tax base and the universality of public goods benefit, tax can be divided into general tax and special tax, and public goods can be divided into general public goods and special public goods. Therefore, between general tax burden and general public goods, special tax and special public goods can form a clear restraint mechanism. This paper finds that in the current public budget system of our country, the above restraint mechanism has not been established, which leads to the relatively small elasticity of the general public goods to the general tax, and the tax competition further weakens the relationship between the two. This is our country private sector feels the important reason that tax burden is overweight.
【作者单位】：浙江财经大学财政税务学院;湖南商学院财政金融学院;
【基金】：教育部人文社会科学研究青年基金项目(16YJC790132) 国家自然科学基金项目(71473216)
【分类号】：F812.4

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