德国财税体制改革对经济协调发展的效应研究

发布时间：2018-06-25 16:35

本文选题：德国 + 财税体制　；参考：《山东师范大学》2017年硕士论文

【摘要】：经济如何协调发展,是大多数国家在经济快速发展的过程中都需要面对的问题。怎样合理地使用财税政策措施,来处理地区之间的经济发展不均衡问题,历来是很多国家积极研究并致力于解决的。而排名世界前三经济强国的德国,在使用财税政策缩小地区经济间的差距上面,有着独到的做法和有效经验。自90年两德统一后,5个新纳入东部的联邦州与西部的联邦州对比,经济发展水平有着巨大的差距。德国有效地使用分税制及财政转移支付制度,成功地减轻了两德经济发展不均衡的情况。如今东西两部联邦州的人均收入已大致相当,部分东部地区的经济发展水平已超西部。作为世界上最大的发展中国家,我国近年来经济飞速增长,取得了相当瞩目的成就。但与此同时,我国各地域之间的经济差距也越来越大,最显著的情况就在于中西部与东部地区在发展水平上有着较大的落差。我国政府采取了一系列的财税制度,致力于缩小东西部间的经济差距,但事实上并未取得较大的成效。而德国在东西德统一之后,通过采取科学的财税体制改革,很好地解决了东西德之间存在的巨大经济差距,这为我国提供了一个非常成功的范例。因此本文通过运用比较分析法、理论与实证分析相结合等方法,对德国财税体制进行深入研究,从而为解决我国经济的协调发展问题提供一些有益的启示。全文共分为七个部分。第一部分,介绍本文的选题背景和选题意义,以及国内外关于德国财税体制促进经济协调发展相关的研究现状。第二部分,介绍本文研究的理论基础,主要说明财政政策的含义,并从三个方面分别说明财政政策对经济协调发展的作用:(1)财政政策通过引导资源配置而促进经济协调发展;(2)财政政策通过调整收入分配而促进经济协调发展;(3)财政政策通过逆经济风向调整而稳定和促进经济协调发展。第三部分,通过对东西德的经济概况进行对比,说明东西德存在着巨大的经济差异,东德经济远远落后于西德经济。第四部分,概述了德国统一后的财税体制,通过实施科学合理的财税政策,包括税收调节、转移支付等具体措施,有效地解决了东西部地区经济发展不均衡问题,促进了协调发展。第五部分,主要从两个方面对德国财税体制改革后经济发展的协调性进行分析:(1)财税制度的完善使得区域协调性增强;(2)德国区域一体化发展水平增加。第六部分,构建状态空间模型,从财税政策指标的总量变动和结构变动两个方面,对德国的财政税收政策促进经济协调发展的效应进行实证检验。第七部分,总结德国财税政策的实践经验,说明对我国解决经济差异的有益启示。本文通过对1990年至2015年德国财税收支与东西部收入之比的相关数据进行比较分析,构建了状态空间模型,主要得出以下结论:(1)在财税总量支出方面,财政支出与税收对东西部经济差异的缩小均起到了积极的促进作用,但财政支出政策的影响效应远大于税收政策的影响效应。(2)在财税结构指标变动方面,社会福利类转移支付、联邦补充拨款以及团结附加税也都在不同程度上对东西部收入差距的缩小起到了促进作用。联邦补充拨款主要用于东部的经济建设,因此对东西部经济差距缩小的影响效应最为显著,其次是团结统一税,而社会福利类转移支出影响相对较小。在90年统一后,联邦政府大力援助改造东部经济,使之一直处于稳步增长的状态。但同时也存在着诸多问题,主要表现为东部地区对政府财政的依赖性过强、失业形势严峻、东西部的差异仍然存在等。因此进一步缩小东西部差距的唯一方法就是持续加速东部经济发展。总体来说,联邦德国的财税体制改革在均衡德国东西部各地的经济实力、推动德国区域经济协调发展方面发挥了重要的作用。这为我国解决地域经济发展不均衡问题提供了十分有益的实践经验启示:(1)转移支付制度法律化;(2)采取“因素法”决定中央财政的转移支付额度;(3)增强各地政府间的转移支付力度;(4)学习德国的成功经验,实施西部大开发战略。
[Abstract]:How to coordinate the development of the economy is the problem that most countries need to face in the process of rapid economic development. How to rationally use fiscal and tax policies and measures to deal with the unbalance of economic development between regions has always been studied and resolved by many countries. It has a unique practice and effective experience to reduce the regional economic gap with fiscal and tax policies. After the unification of two Germany in 90 years, 5 newly incorporated federal states of the East and the federal state of the West have a huge gap in economic development. Germany effectively uses the tax sharing system and the system of financial and political transfer payment, which has successfully reduced the two German classics. At present, the average income of the two federal states has been roughly equal, and the economic development level in some eastern regions has been over the West. As the largest developing country in the world, China has made rapid economic growth in recent years and achieved considerable achievements. At the same time, the economic gap between China and other regions is also the same. More and more, the most significant situation is that the central and western regions have a big gap in the development level. Our government has adopted a series of fiscal and tax systems to reduce the economic gap between the East and the west, but in fact, it has not achieved great success. The reform of the system has solved the huge economic gap between East and West, which provides a very successful example for our country. Therefore, this paper makes a thorough study of the German financial and tax system by means of comparative analysis, theory and empirical analysis, and provides a solution to the coordinated development of China's economy. The full text is divided into seven parts. The first part introduces the background and significance of the topic, and the research status of the domestic and foreign financial and tax system to promote the coordinated development of the economy. The second part introduces the theoretical basis of this study, mainly explains the meaning of the fiscal policy, and explains from three aspects. The role of fiscal policy on coordinated economic development: (1) fiscal policy promotes coordinated economic development by guiding the allocation of resources; (2) fiscal policy promotes coordinated economic development by adjusting income distribution; (3) fiscal policy is stable and promotes coordinated economic development through adjustment against the economic trend. The third part, through the economic concept of East and West Germany, is the economic policy. The comparison shows that there are great economic differences between East and West, East Germany economy is far behind the West German economy. In the fourth part, the financial and tax system after the reunification of Germany is summarized. Through the implementation of scientific and reasonable fiscal and tax policies, including tax adjustment, transfer payment and other specific measures, it effectively solves the imbalance of economic development between the East and the West. The fifth part, mainly from two aspects, analyses the coordination of economic development after the reform of the German fiscal and tax system: (1) the improvement of the fiscal and tax system makes the regional coordination enhanced; (2) the development level of the regional integration in Germany is increased. The state space model is constructed in the sixth part, and the total amount changes of the fiscal and tax policy indicators are changed. The two aspects of structural change are tested empirically on the effect of the fiscal and tax policies of Germany on promoting the coordinated development of the economy. The seventh part, summarizing the practical experience of the German fiscal and tax policies, illustrates the useful enlightenment to our country to solve the economic differences. The relevant data on the ratio of the fiscal and tax revenue and expenditure to the East and the West from 1990 to 2015 is analyzed in this paper. By comparing and analyzing the state space model, the main conclusions are as follows: (1) in the total amount of fiscal and tax expenditure, the fiscal expenditure and taxation have played a positive role in reducing the economic differences between the East and the west, but the effect of the fiscal expenditure policy is far greater than the effect of the tax policy. (2) the change of the fiscal and tax structure index. Face, social welfare transfer payment, federal supplementary appropriation and solidarity surcharge also promote the narrowing of the income gap between the East and the West. The federal supplementary appropriations are mainly used in the eastern economic construction, so the effect on the narrowing of the economic gap between the East and the west is the most significant, followed by the unity and unity tax. The effect of welfare transfer expenditure is relatively small. After the unification of 90 years, the federal government has made great efforts to remould the eastern economy to make it grow steadily. But there are also many problems, which are mainly manifested in the strong dependence on the government finance in the eastern region, the severe unemployment situation and the existence of the differences between the East and the west, etc. The only way to further narrow the gap between the East and the west is to continue to accelerate the economic development of the East. In general, the financial and tax reform of the Federal Republic of Germany plays an important role in balancing the economic strength of the eastern and western parts of Germany and promoting the coordinated development of the German regional economy. This provides us with the problem of solving the imbalance of regional economic development in China. Very useful practical experience Apocalypse: (1) the transfer payment system legalization; (2) take the "factor law" to decide the transfer payment line of the central finance; (3) strengthen the transfer payment among the local governments; (4) learn from the successful experience of Germany and carry out the big development strategy of the West.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F151.6

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