中国税收制度福利经济学评价

发布时间：2018-06-03 10:04

本文选题：税收制度 + 效率　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：合宜的税收制度应该能够在尊重市场主体选择自由的基础上兼顾效率与公平。本研究根据阿玛蒂亚·森的效率、公平与自由的福利三角形‖框架，，基于效率、公平与自由的哲学、伦理学及经济学理论研究税收效率、公平与经济自由理论，在此基础上构建衡量税收效率、公平与经济自由的指标体系，并依据该指标体系对中国税收制度的效率、公平与经济自由度进行测度评价。本研究主要内容：（1）测算了中国1978-2012年间GDP税收弹性，中国31个省、自治区和直辖市2007-2012年间GDP协调系数，使用2000-2012年间中国31个省、自治区和直辖市的相关数据构建面板数据模型，研究税收收入及税制结构对经济增长的影响，以评价税收效率；（2）测算了中国2000-2012年间全国层面和区域层面的税负不平等指数及31个省、自治区和直辖市的税收负担率，使用1998-2012年间中国31个省、自治区和直辖市的相关数据构建面板数据模型，研究地区税收竞争公平性状况，以评价税收公平；（3）测算了1985-2012年间政府规模大小，使用2001-2012年间中国31个省、自治区和直辖市的相关数据构建面板数据模型，研究税收对民间投资规模的影响程度，以评价税收制度的经济自由性质。上述研究的主要结论：（1）中国现行税收制度效率、公平与经济自由度目标均未得到充分体现，尤其是对经济自由目标关注不够；（2）中国现行税收制度对效率、公平与经济自由目标的偏好程度不同；（3）不同税种对税收效率影响程度不同；（4）实现欠发达地区税收公平是完善中国税收制度公平的关键。为此，本研究的政策建议：（1）基于政府多重目标的税收制度改革与完善需要同时兼顾福利经济学的效率、公平与自由三维标准；（2）税收制度设置的社会福利效应取决于社会对效率、公平与经济自由的偏好程度；（3）完善中央与地方分税制制度，建立公平有效的税收竞争框架；（4）政府应该多视角多路径关注税收制度的经济自由度；（5）完善慈善捐赠制度，重视税收激励三次分配制度与政策。
[Abstract]:A proper tax system should be able to balance efficiency and fairness on the basis of respecting the freedom of choice of market subjects. Based on the efficiency of Amartya Sen, the triangular framework of fairness and freedom, the philosophy of efficiency, fairness and freedom, ethics and economic theory, this study studies the theory of tax efficiency, fairness and economic freedom. On this basis, the index system of measuring tax efficiency, fairness and economic freedom is constructed, and the efficiency, fairness and economic freedom of China's tax system are measured and evaluated according to the index system. The main content of this study is to calculate the tax elasticity of GDP in China from 1978 to 2012, the coordination coefficient of GDP between 2007 and 2012 of 31 provinces, autonomous regions and municipalities directly under the Central Government in China, and to build panel data model using the relevant data of 31 provinces, autonomous regions and municipalities directly under the Central Government in China from 2000 to 2012. This paper studies the impact of tax revenue and tax system structure on economic growth, and evaluates the tax efficiency. It calculates the national and regional tax inequality index and the tax burden rate of 31 provinces, autonomous regions and municipalities directly under the Central Government during the period 2000-2012. Using the relevant data of 31 provinces, autonomous regions and municipalities directly under the Central Government in China from 1998 to 2012, the panel data model was used to study the fairness of regional tax competition and to evaluate the tax fairness. Using the relevant data of 31 provinces, autonomous regions and municipalities directly under the Central Government from 2001 to 2012, a panel data model was constructed to study the impact of taxation on the scale of private investment and to evaluate the economic freedom of the tax system. The main conclusion of the above study is: (1) the efficiency of China's current tax system, the objectives of fairness and economic freedom are not fully reflected, especially the lack of attention to the goal of economic freedom. 2) the current tax system in China does not pay enough attention to the efficiency of the current tax system. The degree of preference between the goal of fairness and economic freedom is different (3) different kinds of taxes have different influence on tax efficiency. 4) realizing tax fairness in underdeveloped areas is the key to improve the fairness of China's tax system. Therefore, the policy recommendation of this study is: (1) the reform and perfection of the tax system based on the multi-objective of the government needs to take into account the efficiency of welfare economics at the same time, and the social welfare effect of the tax system setup depends on the social efficiency. The degree of preference for Fairness and Economic Freedom 3) perfecting the central and local tax distribution systems and establishing a fair and effective framework for tax competition. (4) the government should pay attention to the economic freedom of the tax system from multiple perspectives and paths) and perfect the charitable donation system. Pay attention to the tax incentive three distribution system and policy.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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