税制结构与社会经济发展——基于DLI指数的实证分析  

The Effect of Taxation Structure on Social and Economic Development—— An Empirical Study Based on the Development and Life Index

作　　者：陈力朋[1] 王婷[1] 伍岳[2] 

机构地区：[1]华中科技大学管理学院,博士研究生武汉430073 [2]江西省地方税务局,南昌330002

出　　处：《公共财政研究》2015年第5期72-84,共13页Public Finance Research Journal

基　　金：国家自然科学基金项目(71473093);教育部人文社科青年基金项目(15YJC790159)的阶段性研究成果

摘　　要：税制结构是税收理论与实践的核心问题,长期以来备受国内外学者的关注。本文基于我国地区发展与民生指数(DLI),利用2000-2013年的省级面板数据,实证分析了税制结构变化对社会经济发展的影响。研究表明,所得税、财产税等直接税比重的提高对社会经济发展具有正向的影响,而流转税比重的提高对社会经济发展具有负向的影响。同时,税制结构对社会经济发展的影响存在显著的区域差异。本文的研究结论为我国进一步深化财税体制改革,逐步提高直接税比重提供了经验证据。Taxation structure is the core problem of taxation theory and practice, which has been drawing attention to domestic and overseas scholars. This paper makes an empirical analysis of the effect of taxation structure on social and economic development by using the Development and Life Index and the provincial panel data of china from 2000 to 2013. The studying result clearly shows that the proportion of direct taxation including income tax and property tax has a positive effect on social and economic development, while the proportion of turnover tax has a negative effect on social and economic development, and this effect is different in the different regions. The research conclusion provides an empirical evidence for the government to further reform the fiscal and taxation systems and gradually increase the proportion of direct tax in China.

关 键 词：税制结构 社会经济发展 DLI指数 税制改革 

分 类 号：F812.42[经济管理—财政学]