广东省区域宏观税负差异特征分析与测算——基于泰尔指数分析法  

Analysis and Measurement of Regional Macro Tax Negative Difference Characteristics in Guangdong Province——Based on the Theil Index Analysis Method

作　　者：刘婵 LIU Chan(School of Economics,Fujian Normal University,Fuzhou,Fujian 351000)

机构地区：[1]福建师范大学经济学院

出　　处：《武夷学院学报》2019年第9期38-45,共8页Journal of Wuyi University

基　　金：2014年国家社科基金重点项目(14AGL007);2013年国家社科基金青年项目(13CGL024)

摘　　要：以广东省2008-2017年间的税收收入和地区生产总值为样本数据,从总体税负趋势、产(行)业税负、地区税负、税收弹性四个角度综合分析广东省宏观税负总体运行特征,并运用泰尔指数分析法对其进行税负差异值测算。研究发现,广东近十年间宏观税负水平持续走高直到2016年后才有所下降;房地产和金融业为主要税收来源的第三产业已成为影响宏观税负走势的核心产业。此外,在区域经济发展不平衡和产业发展结构差异双重因素下促使区域宏观税负差异化明显且差异程度逐年升高,其中,区域之间税负差异是影响区域税负总差异的主要因素。结合实证结果从经济发展、产业转型、税收改革、财政收支等方面提出了平衡税负差异相关建议。Based on the sample data of fiscal tax revenue and regional GDP in Guangdong Province from 2008 to 2017, the macro tax burden of Guangdong Province was comprehensively analyzed from the perspectives of overall tax burden, industrial tax burden, regional tax burden and tax elasticity,these overall operational characteristics, and using the Theil index analysis method to calculate the tax difference value. The study found that Guangdong’s macro tax burden continued to rise in the past decade until it fell after 2016;the tertiary industry, the main source of tax revenue for the real estate and finance industry, has become a core industry affecting the macro tax burden;in addition, in the regional economy under the dual factors of development imbalance and structural difference of industrial development, the regional macro tax burden differentiation is obvious and the degree of difference is increasing year by year. Among them, the tax difference among regions is the main factor affecting the total regional tax burden. Finally, combined with the empirical results, the corresponding suggestions are put forward from the aspects of economic development, industrial transformation, tax sources and financial mechanism.

关 键 词：税负差异 泰尔指数 财税政策 

分 类 号：F810.42[经济管理—财政学]