数字经济、财政分权度与税收努力  

Digital Economy,Fiscal Decentralization and Tax Efforts

作　　者：王立平[1] 王明杰 WANG Li-ping;WANG Ming-jie(School of Economics,Hefei University of Technology,Hefei 230601,China)

机构地区：[1]合肥工业大学经济学院,安徽合肥230601

出　　处：《西安财经大学学报》2023年第2期38-50,共13页Journal of Xi’an University of Finance and Economics

基　　金：国家社会科学基金重大项目“新时代背景下我国经济发展质量动态评价及其政策协同研究”(18ZDA064)。

摘　　要：基于2013—2019年省级面板数据,分别利用面板随机前沿估计法和面板熵值法测度了各省税收努力水平和数字经济发展指数,进而实证检验了数字经济发展对税收努力水平的影响。研究发现:数字经济发展显著地抑制了税收努力水平,且在“大数据综合试验区”省份和“流量竞争”阶段这种抑制效应更强;作用机制分析显示,财政收支分权程度的加深是数字经济发展抑制税收努力水平的重要机制;门槛效应分析发现,数字经济对税收努力的抑制效应呈现“边际效应”非线性递减特征。研究结论进一步拓展了税收努力水平的影响因素,推动了数字经济发展影响税收努力水平的效应、机制和特征的理解,同时为“数字中国”战略实施及税收努力调整提供了经验借鉴和决策参考。Based on the provincial panel data from 2013 to 2019,the level of tax efforts and the digital economy development index of each province were measured by the panel stochastic frontier estimation method and the panel entropy method,respectively,and the impact of the digital economy on tax efforts was empirically tested.The study found that the development of the digital economy significantly inhibits the level of tax efforts,and the inhibition effect is stronger in the provinces of the“Big Data Comprehensive Pilot Zone”and the“traffic competition stage”;the analysis of the mechanism shows that the deepening degree of decentralization of fiscal revenue and expenditure is an important mechanism for the development of the digital economy to inhibit the level of tax efforts;the threshold effect analysis finds that the inhibition effect of the digital economy on tax efforts shows the non-linear decreasing characteristics of“marginal effect”.The research conclusions further expand the influencing factors of the level of tax effort,the understanding of the effects,mechanisms and characteristics of the digital economy development affecting the level of tax effort,and provide empirical evidence and decision-making reference for the“Digital China”strategy and the adjustment of tax efforts.

关 键 词：数字经济 税收努力 财政分权 中介效应 门槛效应 

分 类 号：F812.4[经济管理—财政学] F49