财政透明、公共服务供给与企业纳税遵从  

Fiscal Transparency,Public Service Supply and Tax Compliance

作　　者：储德银[1] 姜春娜 CHU De-yin;JIANG Chun-na(Shool of Finance and Public Management,Anhui,Bengbu,Anhui University of Finance and Economics,233030,China;The Centre of Finance Research,Wuhan University,Hubei,Wuhan,430072,China)

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 [2]武汉大学财政金融研究中心,湖北武汉430072

出　　处：《经济管理》2023年第2期135-150,共16页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金重大招标项目“促进经济高质量发展的税制结构优化与改革研究”(21&ZD096);安徽省高校自然科学基金重大项目“减税降费与经济高质量发展:作用机制、效应评价与政策优化”(2022AH040087)。

摘　　要：财税体制的科学构建与地方政府的有效治理是促进公民纳税遵从行为的重要因素。本文试图从理论与实证两个维度深入探究财政透明与公共服务供给对纳税遵从的作用机制与影响效应,通过构建面板联立方程模型与采取3SLS方法进行实证检验,研究发现:财政透明能够直接提升纳税遵从,但却通过抑制地方政府公共服务供给间接降低纳税遵从。具体的影响效应测算结果显示,财政透明对纳税遵从的正向直接效应超过负向间接效应,即总效应表现为促进作用。进一步研究发现,财政透明对纳税遵从的影响存在企业异质性,国有企业样本中仅财政透明对纳税遵从的正向直接作用机制成立,而非国有企业样本中仅财政透明通过公共服务供给对纳税遵从的负向间接作用机制成立。最后,通过改变纳税遵从度的衡量方式以及考虑政策时滞效应进行稳健性检验,本文的以上研究结论仍然成立。本文研究不仅为推动预算透明改革提供微观证据支持,还为如何通过完善财税体制提升纳税遵从提供政策参考。Facing the triple pressure of"demand contraction,supply shock and weakening expectation",improving tax compliance is not only a realistic demand to relieve the financial pressure of local governments under the background of increasing economic downward pressure,but also sits at the heart of effectively promoting common prosperity through the function of financial income distribution.It is therefore of lttle surprise that gaining a robust understanding of the drivers of tax compliance is an important topic in the economics literature.Since scientific fiscal system and good government governance have increasingly become important factors of tax compliance,this paper explores the multiple influencing mechanisms of fiscal transparency and public service supply on tax compliance from both theoretical and empirical perspectives.This study not only provides micro evidence support for promoting the reform of budget transparency,but also provides experience reference and policy reference for how to improve tax compliance by improving the fiscal and tax system.Firstly,two mechanisms are proposed through theoretical analysis.One is the direct mechanism of fiscal transparency on tax compliance;the other is the indirect mechanism of fiscal transparency on tax compliance by influencing the supply of public services of local governments.Secondly,the empirical results show that fiscal transparency can improve tax compliance through direct mechanism,but will indirectly reduce tax compliance by inhibiting the public service supply of local government.Through the further measurement of the impact effects,it is found that the positive direct effect of fiscal transparency on tax compliance exceeds the negative indirect effect,which means that the total effect is positive.Specifically,the direct effect,indirect effect and total effect of fiscal transparency on tax compliance are 0.0394,-0.0012 and 0.0382,respectively.Thirdly,the sample is divided into state-owned enterprises and non-state-owned enterprises to investigate the heterogen

关 键 词：财政透明 公共服务供给 纳税遵从 面板联立方程模型 

分 类 号：F812.2[经济管理—财政学] F812.42