税收竞争与财政支出竞争对区域科技创新效率的影响——基于产业结构升级的门槛效应检验  

The Influence of Tax Competition and Fiscal Expenditure Competition on Regional Technological Innovation Efficiency:A threshold Effect Test Based on Industrial Structure Upgrading

作　　者：朱德云 王鸿梓 ZHU De-yun;WANG Hong-zi(School of Public Finance&Taxation,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学财政税务学院,山东济南250014

出　　处：《现代财经（天津财经大学学报）》2023年第1期86-102,共17页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：科技创新是实现我国高质量发展战略目标的强大动力,而政府的财政竞争是提高区域科技创新效率的关键。本文以竞争方式不同将其分为税收竞争和财政支出竞争,利用2007—2020年的省级面板数据,实证研究二者对区域科技创新效率的影响。研究发现:我国区域科技创新效率总体上呈现波动上升的趋势,但新冠肺炎的冲击使其明显下降;税收竞争显著抑制区域科技创新效率的提升,而财政支出竞争则起促进作用;产业结构升级在税收竞争和财政支出竞争的作用过程中起门槛作用,当产业结构升级水平较高时,税收竞争和财政支出竞争对区域创新效率的负面影响下降、正面影响增强;过度的税收竞争和过度的财政支出竞争均不利于区域科技创新效率,目前我国税收竞争更多地处于过度状态,而财政支出竞争还有一定的上升空间。据此,政府应规范使用财税手段参与竞争,重视推进产业结构升级,提高区域科技创新效率。Technological innovation is a powerful impetus to achieve the strategic goal of high-quality development in China, and fiscal competition of the government is the key to improve the regional technological innovation efficiency. This paper divides the competition into tax competition and fiscal expenditure competition according to different competition modes, and empirically studies the impact of the two on regional technological innovation efficiency by using provincial panel data from 2007 to 2020. It is found that: First, the efficiency of regional technological innovation in China shows an overall trend of rising fluctuation, but COVID-19 makes it decline significantly. Second, tax competition significantly inhibits the improvement of regional technological innovation efficiency, while fiscal expenditure competition promotes it. Third, industrial structure upgrading the threshold variable. When the upgrading level of industrial structure is high, the negative impact of tax competition and fiscal expenditure competition on regional innovation efficiency decreases while the positive impact increases. Finally, excessive tax competition and fiscal expenditure competition are not conducive to regional scientific and technological innovation efficiency. At present, tax competition of China is in an excessive state, while fiscal expenditure competition has a certain space to increase. Therefore, the government should standardize the use of fiscal and tax means to participate in the competition, attach importance to promoting the upgrading of industrial structure, and improve the regional technological innovation efficiency.

关 键 词：税收竞争 财政支出竞争 科技创新效率 DEA 产业结构升级 

分 类 号：F812.4[经济管理—财政学]