集散效应视角下税源与税收背离问题研究

发布时间：2018-06-01 05:49

本文选题：税源与税收背离 + 税收转移的集散效应　；参考：《浙江大学》2014年硕士论文

【摘要】：改革开放以来,我国东部地区经济开始腾飞,东、中、西部分地区经济发展差距逐渐拉大。在这一非均衡经济发展的情形下,税源与税收相互背离的状况也日益突出,已经成为影响区域经济发展的一个重要因素。基于此,对于税源与税收背离问题的研究对区域经济协调共同发展有着重要而现实的意义。论文着重对税源税收背离的集散效应进行分析。首先对所研究的问题进行实证分析：从税收竞争的政府间战略互动模型出发,得到相应的税收竞争反应函数,进而用数理模型刻画税源与税收背离的集散效应。然后依据相关结果提出本文的假说即浙江省税源税收的背离程度加大与背离的集散效应有关。最后对本文所设假说进行计量实证检验并说明假说的合理性。通过研究,本文得出以下结论：第一,地区经济发展的不平衡性与区域间税收转移对浙江省税源与税收的背离产生很大程度上的影响；第二,本文所构建税收转移集散效应的估计值趋势与浙江省税源与税收背离度趋势存在很大程度的一致性；第三,浙江省税收转移的集聚效应增强与扩散效应减弱是影响浙江省税源与税收背离程度拉大的重要原因。
[Abstract]:Since the reform and opening up, the economic development gap between east, middle and west regions has gradually widened. Under the condition of unbalanced economic development, the deviation between tax source and tax has become increasingly prominent, which has become an important factor affecting the development of regional economy. Based on this, the study of tax source and tax deviation has important and practical significance for the coordinated development of regional economy. This paper focuses on the analysis of the distribution effect of tax source deviation. Firstly, this paper makes an empirical analysis of the problems studied: starting from the inter-governmental strategic interaction model of tax competition, the corresponding tax competition response function is obtained, and then the mathematical model is used to describe the distribution effect of tax source and tax deviation. Then, according to the related results, the hypothesis that the degree of departure from the source tax in Zhejiang Province is increased is related to the centralization and distribution effect of the deviation. Finally, the hypothesis is tested empirically and the rationality of the hypothesis is explained. Through the research, this paper draws the following conclusions: first, the imbalance of regional economic development and interregional tax transfer have a great impact on the departure of tax source and tax revenue in Zhejiang Province; second, The trend of the estimated value of the distribution effect of tax transfer constructed in this paper is consistent with the trend of tax source and tax deviation in Zhejiang Province to a great extent. Third, The agglomeration effect and diffusion effect of tax transfer in Zhejiang Province are the important reasons that influence the deviation between tax source and tax revenue in Zhejiang Province.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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