税收负担、财政透明度与社会创业活跃度  

Tax Burden,Fiscal Transparency and Social Entrepreneurial Activity

作　　者：冯梦龙 祁峰[1] FENG Meng-long;QI Feng

机构地区：[1]大连海事大学马克思主义学院

出　　处：《科学决策》2024年第10期92-107,共16页Scientific Decision Making

基　　金：2017年度国家社会科学基金项目(17BRK032);教育部人文社会科学研究规划基金项目(21YJA710028)。

摘　　要：处理好税收负担与社会创业活跃度之间的关系是推动财政可持续、创新可持续和社会发展可持续的关键。基于新古典主义理论、拉弗曲线理论和个体理性决策理论,选取2011-2021年279个城市数据,实证分析了税收负担对社会创业活跃度的影响以及财政透明度的调节效应。研究发现,总体税收负担对城市社会创业活跃度存在显著的负向影响,不过这一影响存在税收类型的异质性,表现为流转税负担对社会创业活跃度存在负影响,所得税负担存在正向影响。进一步,在政府财政透明度越高的地区,总体税收负担和流转税负担对社会创业活跃度的抑制作用更弱,同时所得税负担对社会创业活跃度的促进作用更强。此外本文还发现税收负担对社会创业活跃度存在负向空间溢出效应。结论不仅有助于厘清税收负担与社会创业之间的关系,也能为政府部门如何激励民众创业提供政策路径。Social entrepreneurial activity is a crucial driver for the effective allocation of resources,promoting social innovation,and maintaining economic vitality.As a cost item closely related to entrepreneurial benefits,tax burden inevitably affects entrepreneurial enthusiasm.This paper selects data from 279 cities between 2011 and 2021 to analyze the impact of tax burden on social entrepreneurial activity.Empirical findings show that the overall tax burden has a significant negative impact on urban social entrepreneurial activity.However,there is heterogeneity in the impact of different types of taxes:turnover tax burden negatively affects social entrepreneurial activity,while income tax positively affects it.The impact of tax burden on social entrepreneurial activity increases marginally as the tax burden level rises.Fiscal transparency plays a relatively positive role in the relationship between tax burden and social entrepreneurial activity.The rise in local government fiscal transparency helps reduce the inhibitory effect of tax burden on social entrepreneurial activity and enhances the promoting effect of tax burden on social entrepreneurial activity.Furthermore,there are negative spatial spillover effects of overall tax burden and turnover tax burden on social entrepreneurial activity,indicating that an increase in local tax burden does not drive social entrepreneurs to neighboring areas.Instead,it results in a“mutual destruction”of entrepreneurial enthusiasm under tax competition.

关 键 词：税收负担 社会创业活跃度 财政透明度 税收类型 

分 类 号：F810.42[经济管理—财政学]