高质量发展、税收竞争与税收可持续增长——基于广东的证据  

High-Quality Development,Tax Competition and Sustainable Growth of Tax Revenue:Evidence from Guangdong Province

作　　者：杨森平[1] 陈丽敏 YANG Sen-ping;CHEN Li-min

机构地区：[1]暨南大学经济学院

出　　处：《产经评论》2022年第3期127-147,共21页Industrial Economic Review

基　　金：2021年度广东省税务局课题“基于税收视角下的广东区域协调发展研究”(项目编号:GDSW2021007,项目负责人:杨森平)。

摘　　要：在推动经济高质量发展的现阶段,税收竞争与税收可持续增长关系是有待深入探讨的问题。从高质量发展视角出发,用熵值法测算2013—2019年广东省21个地级市的税收可持续增长指数。使用面板模型从税收总量和税收结构两个层面实证分析税收竞争对税收可持续增长的影响,结果表明:(1)从税收总量看,税收竞争阻碍了税收可持续增长;从税收结构看,增值税竞争对税收可持续增长的抑制作用大于企业所得税竞争。(2)总税收竞争、增值税竞争和企业所得税竞争均抑制了税收可持续增长,且估计系数呈现出递增趋势的单一门槛效应。(3)异质性检验发现,欠发达地区的总税收竞争和增值税竞争对税收可持续增长的抑制效应大于发达地区,企业所得税竞争则相反。税收竞争对税收可持续增长的影响效应为鼓励发展可持续性税源、规范地方政府税收竞争行为以及因地制宜发展提供了经验证据。In the stage of high-quality economic development,the relationship between tax competition and sustainable growth of tax revenue is an issue that needs to be explored in depth.From the perspective of high-quality development,the entropy method is used to measure the sustainable growth index of tax revenue of 21 cities in Guangdong Province from 2013 to 2019.The impact of tax competition on the sustainable growth of tax revenue is empirically analyzed using a panel model and evaluated at the levels of total tax revenue and tax structure,and it is found that:(1)From the perspective of total tax revenue,tax competition hinders the sustainable growth of tax revenue;From the perspective of tax structure,VAT competition has a greater inhibitory effect on the sustainable growth of tax revenue than corporate income tax competition.(2)Total tax competition,VAT competition and corporate income tax competition all inhibit the sustainable growth of tax revenue and the estimated coefficients show a single threshold effect with an increasing trend.(3)The heterogeneity test shows that total tax competition and VAT competition have a greater constraining effect on the sustainable growth of tax revenue in less developed regions than in developed regions,while the corporate income tax competition is the opposite.The impact of tax competition on the sustainable growth of tax revenue provides empirical evidence to encourage the development of sustainable tax sources,regulate the tax competition behavior of local governments and tailor development to local conditions.

关 键 词：高质量发展 税收竞争 税收可持续增长 增值税竞争 企业所得税竞争 

分 类 号：F812.42[经济管理—财政学]