财政纵向失衡、均衡性转移支付与地方政府税收努力  

Fiscal Vertical Imbalances,Balanced Transfers and Local Government Tax Effort

作　　者：储德银[1] 孙梦 CHU De-yin;SUN Meng(School of Finance and Public Administration, Anhui University of Finance and Economics, Bengbu, Anhui 233030)

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《江南大学学报（人文社会科学版）》2022年第4期34-48,共15页Journal of Jiangnan University：Humanities & Social Sciences Edition

基　　金：国家社科基金重大招标项目“促进经济高质量发展的税制结构优化与改革研究”(项目批准号:21&ZD096)。

摘　　要：建立权责清晰、财力协调、区域均衡的新型央地财政关系是建立现代财税体制的核心内容之一,而转移支付制度作为均衡央地政府间财政关系的重要政策工具,在一定程度上有利于规范地方政府收入行为。文章首先立足于中国式分权这一典型事实,从理论层面系统诠释财政纵向失衡、均衡性转移支付和地方政府税收努力之间的作用机制及其非线性效应;其次,通过构建动态面板回归模型实证考察财政纵向失衡和均衡性转移支付对地方政府税收努力的影响效应,结果发现均衡性转移支付有利于提高地方政府税收努力程度,但财政纵向失衡却抑制了地方政府税收努力。随后,通过选择财政纵向失衡作为门槛变量构建面板门槛回归模型,进一步考察均衡性转移支付与地方政府税收努力之间是否会伴随财政纵向失衡程度的变化而存在显著的非线性关系,结果显示:均衡性转移支付伴随财政纵向失衡程度的提升对地方政府税收努力呈现显著的非线性效应,即当财政纵向失衡程度小于门槛值0.6098时,均衡性转移支付对地方政府税收努力存在显著的正效应;而当财政纵向失衡程度处于门槛值0.6098和0.7636之间时,均衡性转移支付对地方政府税收努力的影响由正显著转变为负向,且当财政纵向失衡程度大于第二个门槛值0.7636时,均衡性转移支付对地方政府税收努力的负向抑制效应进一步显著增加。The establishment of a new type of central-territory fiscal relationship with clear authority and responsibility,coordinated financial resources and regional balance is one of the core elements of establishing a modern fiscal and taxation system;and as an important policy to balance the financial relationship between the central and local governments,the transfer payment system is to a certain extent conducive to regulating the revenue behaviour of local governments.Based on the typical fact of Chinese decentralization,this paper first systematically explains the mechanism behind the fiscal vertical imbalance,balanced transfer payments and local government tax effort and their non-linear effects from a theoretical level.Secondly,by a dynamic panel regression model constructed to empirically examine the effects of fiscal vertical imbalance and balanced transfers on local government tax effort,it is found that balanced transfers are conducive to increasing the level of local government tax effort,but fiscal vertical imbalance restrains the increase of local government tax effort.Thereafter,a panel threshold regression model was constructed by selecting fiscal vertical imbalance as the threshold variable to further investigate whether there is a significant non-linear relationship between equilibrium transfers and local government tax effort along with the change in the degree of fiscal vertical imbalance,and the results show that equilibrium transfers show a significant non-linear effect on local government tax effort along with the increase in the degree of fiscal vertical imbalance.When the degree of fiscal vertical imbalance is less than the threshold value of 0.6098,there is a significant positive effect of equilibrium transfer on local government tax effort;while the degree of fiscal vertical imbalance is between the threshold values of 0.6098 and 0.7636,the impact of balanced transfer payments on local government tax efforts changes from positive to negative,and when the degree of fiscal vertical imbalance is

关 键 词：财政纵向失衡 均衡性转移支付 税收努力 非线性效应 

分 类 号：F812.2[经济管理—财政学] F812.42