转移支付对省级税收收入影响的研究
发布时间：2018-08-21 13:01
【摘要】：税收收入和中央对地方政府的转移支付构成地方政府财政收入的首要来源。两者关系的研究是财政学科的主要内容。中央转移支付对省级政府税收收入的作用研究将会为提高地方政府税收收入水平,提高地方政府履行事权能力,提高公共服务水平,解决当前我国地方政府财权事权不匹配问题,实现公共服务均等化提供理论依据。研究转移支付对税收收入的影响对于保障省级政府财政稳定、完善我国地方税制系统和转移支付体制具有重要的理论和现实意义。 论文在存在税收竞争的前提下,将转移支付因素引入到税收反应函数,基于1997-2012年全国28个省市的面板数据,运用空间计量模型来研究转移支付对省级政府税收收入的影响。文章首先在梳理国内外相关文献的基础上,从税收努力和资本流动两个路径来进行转移支付对省级税收收入影响的理论研究,然后在总量上研究转移支付对税收收入的影响,进而再做聚类分析,研究转移支付与税收收入不同关系时以及东中西地区转移支付对税收收入的影响。论文的结构为：第一章引言部分,主要介绍问题的提出、选题意义、论文研究思路实证方法、论文结构以及论文的创新和不足之处；第二章为文献综述部分,该部分对国内外研究转移支付对省级税收收入影响的相关文献进行梳理；第三章是当前我国转移支付对各省税收收入影响的理论分析；第四章运用空间计量模型,分析我国各省市转移支付对省级税收收入的影响；第五章为聚类分析,将各省市按照转移支付与税收收入的关系及经济发展水平进行分类,分析出不同地区转移支付对税收收入的影响；第六章论文结论和政策建议。 在论文所使用的数据和方法的基础上,得到以下结论。第一,存在税收竞争的前提下,中央政府对地方政府的转移支付对各省税收收入有重要的影响,但是对于不同省份的影响程度不同。第二,在对税收反应函数进行总体分析时,省级政府的税收收入与该政府所获得的中央转移支付呈显著的正相关关系,即中央转移支付增加时该省的税收收入也会增加,反之该省的税收收入则会减少。第三,在聚类分析中,论文根据转移支付与税收收入的关系,综合考虑经济发展水平等原因,将28个省份分成两类：经济发展水平较高的税收收入水平高于转移支付水平的7个省份和其他21个省份；东部地区其他3个省份、中部地区省份和西部地区省份。我们得出的结论是：经济发展水平较高的税收收入水平高于转移支付水平的7个省份和东部其余3个省份,转移支付对税收收入没有显著的影响；对于经济发展落后的中西部地区省份,当地的税收收入受到转移支付水平的影响,进而影响该地区省份的公共服务水平。
[Abstract]:Tax revenue and central transfer payment to local government constitute the primary source of local government revenue. The study of the relationship between the two is the main content of the financial discipline. The study on the effect of Central transfer payment on the tax Revenue of Provincial governments will improve the level of tax revenue of local governments, enhance the ability of local governments to carry out their duties, and improve the level of public services. To solve the problem of mismatch of local government financial power and power, and to provide theoretical basis for equalization of public services. It is of great theoretical and practical significance to study the influence of transfer payment on tax revenue in order to ensure the financial stability of provincial government and to perfect the local tax system and transfer payment system. Based on the panel data of 28 provinces and cities from 1997 to 2012, the influence of transfer payment on the tax revenue of provincial governments is studied by using spatial econometric model under the premise of tax competition. On the basis of combing the relevant literature at home and abroad, this paper makes a theoretical study on the impact of transfer payment on provincial tax revenue from the two ways of tax effort and capital flow, and then studies the impact of transfer payment on tax revenue in terms of total amount. Then cluster analysis is done to study the influence of transfer payment on tax revenue when the relationship between transfer payment and tax revenue is different. The structure of the thesis is as follows: the introduction of the first chapter, the introduction of the question, the significance of the topic, the empirical method of the research, the structure of the paper, the innovation and deficiency of the paper; the second chapter is the literature review. The third chapter is the theoretical analysis of the impact of transfer payment on provincial tax revenue; the fourth chapter is the use of spatial measurement model. The fifth chapter is cluster analysis, according to the relationship between transfer payment and tax revenue and the level of economic development. The influence of transfer payment on tax revenue in different regions is analyzed. Based on the data and methods used in this paper, the following conclusions are obtained. First, under the premise of tax competition, the transfer payment of the central government to the local government has an important impact on the tax revenue of each province, but the degree of influence on different provinces is different. Second, in the overall analysis of the tax response function, there is a significant positive correlation between the tax revenue of the provincial government and the central transfer payment obtained by the provincial government, that is, when the central transfer payment increases, the tax revenue of the province will also increase. On the other hand, the province's tax revenue will be reduced. Third, in the cluster analysis, according to the relationship between transfer payment and tax revenue, the paper considers the economic development level and other reasons. The 28 provinces were divided into two categories: 7 provinces with higher levels of economic development than those with higher levels of transfer payments and 21 other provinces; 3 other provinces in the east, central provinces and western provinces. We draw the conclusion that the higher level of economic development is higher than the transfer payment level of the 7 provinces and the other three provinces in the east, transfer payment has no significant impact on tax revenue; For the economically backward provinces in the central and western regions, the local tax revenue is affected by the level of transfer payment, which in turn affects the public service level of the provinces in the region.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F812.42
本文编号：2195813
[Abstract]:Tax revenue and central transfer payment to local government constitute the primary source of local government revenue. The study of the relationship between the two is the main content of the financial discipline. The study on the effect of Central transfer payment on the tax Revenue of Provincial governments will improve the level of tax revenue of local governments, enhance the ability of local governments to carry out their duties, and improve the level of public services. To solve the problem of mismatch of local government financial power and power, and to provide theoretical basis for equalization of public services. It is of great theoretical and practical significance to study the influence of transfer payment on tax revenue in order to ensure the financial stability of provincial government and to perfect the local tax system and transfer payment system. Based on the panel data of 28 provinces and cities from 1997 to 2012, the influence of transfer payment on the tax revenue of provincial governments is studied by using spatial econometric model under the premise of tax competition. On the basis of combing the relevant literature at home and abroad, this paper makes a theoretical study on the impact of transfer payment on provincial tax revenue from the two ways of tax effort and capital flow, and then studies the impact of transfer payment on tax revenue in terms of total amount. Then cluster analysis is done to study the influence of transfer payment on tax revenue when the relationship between transfer payment and tax revenue is different. The structure of the thesis is as follows: the introduction of the first chapter, the introduction of the question, the significance of the topic, the empirical method of the research, the structure of the paper, the innovation and deficiency of the paper; the second chapter is the literature review. The third chapter is the theoretical analysis of the impact of transfer payment on provincial tax revenue; the fourth chapter is the use of spatial measurement model. The fifth chapter is cluster analysis, according to the relationship between transfer payment and tax revenue and the level of economic development. The influence of transfer payment on tax revenue in different regions is analyzed. Based on the data and methods used in this paper, the following conclusions are obtained. First, under the premise of tax competition, the transfer payment of the central government to the local government has an important impact on the tax revenue of each province, but the degree of influence on different provinces is different. Second, in the overall analysis of the tax response function, there is a significant positive correlation between the tax revenue of the provincial government and the central transfer payment obtained by the provincial government, that is, when the central transfer payment increases, the tax revenue of the province will also increase. On the other hand, the province's tax revenue will be reduced. Third, in the cluster analysis, according to the relationship between transfer payment and tax revenue, the paper considers the economic development level and other reasons. The 28 provinces were divided into two categories: 7 provinces with higher levels of economic development than those with higher levels of transfer payments and 21 other provinces; 3 other provinces in the east, central provinces and western provinces. We draw the conclusion that the higher level of economic development is higher than the transfer payment level of the 7 provinces and the other three provinces in the east, transfer payment has no significant impact on tax revenue; For the economically backward provinces in the central and western regions, the local tax revenue is affected by the level of transfer payment, which in turn affects the public service level of the provinces in the region.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F812.42
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