我国地方罚没收入缘何增长?——基于2007—2020年省级面板数据的实证研究  

Why is Local Confiscated Income Increasing in China A Panel Data Analysis

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作  者:游宇 刘豪 You Yu;Liu Hao

机构地区:[1]厦门大学公共事务学院政治学系

出  处:《中国研究》2022年第2期19-39,337-338,共23页China Studies

基  金:福建省社科研究基地国家治理能力建设研究中心重大项目“基层社会治理创新的路径研究”(项目批准号:FJ2021MJDZ002)的研究成果

摘  要:罚没收入与地方财政收入增长失衡是中国地方政府财政收支变化的重要特征。罚没收入往往被地方政府视为补充财力缺口的重要渠道。本文认为,财政压力、财政体制与罚没收入管理制度等因素,使得地方罚没收入规模和比重日趋增长,并导致地方政府在经济下行与财政收入增速趋缓的背景下更加依赖罚没收入。在实证层面,本文利用2007—2020年中国的省级面板数据,分析了财政体制与地方罚没收入增长之间的关系,结果发现:第一,分税制下财权与事权的不匹配会刺激地方政府寻求罚没收入的“税收补偿”;第二,现存罚没管理体制刺激了地方罚没收入增长;第三,地区异质性分析表明,东部地区罚没收入增长主要是因为财政收入压力,而西部地区则多是因为罚没管理制度不完善而诱导寻租。本文的政策含义是:财政制度设计必须坚持财权与事权的匹配,完善转移支付制度,同时规范地区罚没收入法律法规与管理体制,以确保罚没收入回归公共财政本质。The imbalance growth between the confiscated income and the fiscal revenue is an important feature of local governments in China.The local confiscated income is often regarded as an important channel to supplement the fiscal gap.This paper argues that the fiscal pressure,the fiscal system,and the management system of the confiscated income not only aggrandize the local confiscated income but also lead the Local to rely more on this income,especially under the economic downturn and the slowing growth of the financial revenue.Using provincial panel data from 2007 to 2020,this study explores the factors influencing the confiscated income and finds that 1)the mismatch between financial power and administrative power under the tax sharing system stimulates local governments to seek“tax compensation”from the confiscated income;2)the confiscated management system could stimulate the growth of local confiscated income;3)the regional heterogeneity analysis shows that the increase in the confiscated income in the eastern region is mainly due to the:pressure of fiscal revenue,while for the western region it is due to the imperfect management system.The findings suggest that to ensure that the confiscated income returns to its public finance nature,the design of the fiscal system should adhere to the matching of financial and administrative power,improve the transfer payment system,and standardize the regulation and management system.

关 键 词:财政压力 罚没收入 财政体制 晋升激励 面板数据分析 

分 类 号:D922.11[政治法律—宪法学与行政法学] F812.4[政治法律—法学]

 

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