财政压力和转移支付对地方政府税收能力影响——基于省级数据的实证分析  

Impact of Fiscal Pressure and Transfer Payment on Local Government Tax Capacity:An Empirical Analysis Based on Provincial Data

作　　者：姚也 YAO Ye(School of Finance and Public Administration,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学财政与公共管理学院,蚌埠233030

出　　处：《价值工程》2021年第9期253-256,F0003,共5页Value Engineering

摘　　要：本文主要研究转移支付和地方财政财政压力对税收能力产生的影响及原因分析,选用了2009-2018年全国30个省级行政区的面板数据,利用固定效应模型在总体样本下,分区域进行实证研究(发达地区与欠发达地区)。实证结果表明,地方财政压力与税收能力之间呈现一种显著地正向相关关系;转移支付与税收能力之间在不同地区产生了异质性;“粘蝇纸效应”在发达地区和总体样本下反映比较明显。在控制变量与税收能力的关系中,税务人员素质、经济增长率和城市化水平与税收能力之间呈现出显著的正相关关系;对外开放水平和第三产业占比与税收能力之间在不同地区存在异质性。This paper mainly studies the impact of transfer payment and local fiscal revenue and expenditure balance on tax capacity and the analysis of the reasons,using the panel data of 30 province-level division in China from 2009 to 2018,using fixed effect model under the overall sample,an empirical study on sub-regions(developed and underdeveloped regions).The empirical results show that there is a significant positive correlation between local fiscal pressure and tax capacity,and there is heterogeneity between transfer payment and tax capacity in different regions"stick fly paper effect"in the developed areas and the overall sample under the more obvious reflection.In the relationship between control variables and tax capacity,the quality of tax personnel,economic growth rate and urbanization by country and tax capacity show significant positive correlation;there is heterogeneity between the level of opening up and the proportion of tertiary sector of the economy and tax capacity in different regions.

关 键 词：税收能力 生产总值法 转移支付 财政压力 粘蝇纸效应 

分 类 号：F812[经济管理—财政学]