财政竞争策略对企业税负粘性的影响研究  

A Research on the Impact of Fiscal Competition Strategy on the Stickiness of Corporate Tax Burden

作　　者：李捷 胡洪曙[3] LI Jie;HU Hong-shu

机构地区：[1]湖北经济学院财政与公共管理学院 [2]湖北地方税收研究中心 [3]中南财经政法大学财政税务学院

出　　处：《中央财经大学学报》2024年第7期15-31,共17页Journal of Central University of Finance & Economics

基　　金：中南财经政法大学部部省共建项目“转移支付对地方税收努力的影响研究”(项目编号:31713110902)。

摘　　要：笔者以2008—2020年294个地级市和A股上市公司为研究样本,实证检验了财政竞争策略对企业税负粘性的影响及作用机制。研究发现,税收竞争会缓解企业税负粘性,且这一作用在国有企业和高成长性企业中表现更为明显;财政支出竞争会缓解企业税负粘性,且这一作用在高市场化水平地区、国有企业、高成长性企业中表现更为明显。作用机制表明,税收竞争会通过给予企业税收优惠和降低税收努力的方式降低企业税负粘性;财政支出竞争会通过促进企业融资行为和投资行为的方式降低企业税负粘性,同时会通过提高税收努力来强化企业税负粘性,后者会产生部分遮掩效应。策略互动效应分析表明,财政支出竞争缓解企业税负粘性的作用略大于税收竞争,且两者存在一定的策略替代关系。Taking 294 prefecture-level cities and A-share listed companies from 2008 to 2020 as research samples,the paper empirically test the influence and mechanism of fiscal competition on the stickiness of corporate tax burden.The results show that tax competition can alleviate the stickiness of corporate tax burden,and the effect is more obvious in state-owned enterprises and high-growth enterprises.Fiscal expenditure competition can alleviate the stickiness of corporate tax burden,and the effect is more obvious in areas with high marketization level,state-owned enterprises and high-growth enterprises.It is found that tax competition among local governments can reduce the stickiness of corporate tax burden by giving tax incentives to enterprises and reducing tax efforts.Fiscal expenditure competition among local governments will reduce the stickiness of corporate tax burden by promoting corporate financing behavior and corporate investment behavior,and strengthen the stickiness of corporate tax burden by increasing tax efforts.The latter have partial masking effect.The analysis of strategy interaction effect shows that the effect of fiscal expenditure competition on alleviating the stickiness of corporate tax burden is slightly greater than tax competition,and there is a certain strategic substitution relationship between the two.

关 键 词：税收竞争 财政支出竞争 税负粘性 税收努力 策略互动 

分 类 号：F812.2[经济管理—财政学] F812.4