非税收入的财政幻觉效应分析  

Analysis on Fiscal Illusion Effect of Non-tax Revenues

作　　者：邹洋[1] 纪慧美 胡姗 姜立伟 Zou Yang;Ji Huimei;Hu Shan;Jiang Liwei

机构地区：[1]南开大学经济学院财政学系中国特色社会主义经济建设协同创新中心

出　　处：《财政科学》2020年第10期32-46,共15页Fiscal Science

基　　金：国家社科基金重大项目“中国政府职责体系建设研究”(批准号17ZDA101)的阶段性成果。

摘　　要：截至目前,很少有文献涉及到地方财政非税收入的财政幻觉效应问题。本文主要利用我国31个省、市和自治区2007-2018年的统计数据,采用差分GMM估计方法,构建动态面板数据模型,验证地方财政非税收入的财政幻觉效应在我国是否存在。得出的主要结论是:地方人均非税收入的增加和非税收入占财政收入比例的提高会带来人均财政支出的增加,非税收入财政幻觉效应的存在得到证实;特别对于人均第三类(经济社会发展和管理)财政支出,非税收入的财政幻觉效应比较突出。Up to now,there were few studies on the issue of fiscal illusion effect of local government non-tax revenue.Based on the data of 31 Chinese provinces,municipalities and autonomous regions from 2007 through 2018,this paper constructs dynamic panel data models,using differential GMM estimation method,to verify the fiscal illusion effect of local government non-tax revenue.The main conclusions drawn are:the increase of local per capita non-tax revenue and the proportion of non-tax revenue in government revenue will increase the per capita fiscal expenditure;per capita.It is confirmed that non-tax revenue produces fiscal illusion effect;Especially for the third type of fiscal expenditure per capita(economic and social development and management),the fiscal illusion effect of non-tax revenue is more prominent.

关 键 词：非税收入 财政幻觉 财政支出 

分 类 号：F812.42[经济管理—财政学]