减税激励、地方财政可持续性与经济高质量发展  

Incentive of Tax Reduction,Sustainability of Local Finance and High-quality Economic Development

作　　者：常晓素[1] 张雨 CHANG Xiaosu;ZHANG Yu(Academy of Finance and public administration,Anhui University of Finance and Economics,Bengbu,Anhui 233030,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

出　　处：《宜宾学院学报》2025年第1期65-76,共12页Journal of Yibin University

基　　金：安徽省社科规划一般项目“安徽省财政可持续性影响经济高质量发展的动力机制和效应评价研究”(AHSKY2022D061);安徽财经大学研究生科研创新基金项目“减税激励、地方财政可持续性与经济高质量发展”(ACYC2022416)。

摘　　要：利用2003—2020年284个地级市面板数据,参考熵权topsis法测度经济高质量发展综合指数,基于“有效财政空间”的概念量化地方财政可持续性,构建动态面板联立方程模型,实证考察减税激励、地方财政可持续性与经济高质量发展之间的影响效应和作用机制,通过标准化回归进一步估计减税激励对经济高质量发展的作用路径并进行效应分解。研究发现:高质量发展指标在0.3625和0.5373间呈现出小幅波动上升的趋势;减税激励和地方财政可持续性均促进经济高质量发展;减税激励通过提高地方政府财政可持续能力间接作用于经济高质量发展;东中部及发达地区减税激励和地方财政可持续性对经济高质量发展的促进作用强于西部及欠发达地区。Based on the panel data of 284 prefecture-level cities in China from 2003 to 2020,this paper mea-sures the comprehensive index of high-quality economic development by using entropy weigth topsis method.Based on the"effective fiscal space",local fiscal sustainability was quantified,and a dynamic panel simultaneous-equations model was constructed to empirically investigate the influence effects and mecha-nisms of tax reduction incentives,local financial sustainability and high-quality economic development,and then effect path of tax reduction incentives to high-quality economic development was further estimated and the effect decomposition was carried out through standardized regression.The results show that the high-quality development index shows a slight fluctuation and upward trend between 0.3625 and 0.5373;both tax reduction incentives and local fiscal sustainability promote high-quality economic development;tax reduction incentives indirectly affect high-quality economic development by improving the financial sustainability of lo-cal governments;tax reduction incentives and local fiscal sustainability in the eastern,central and developed regions play a stronger role in promoting high-quality economic development than in the western and underde-veloped regions.

关 键 词：减税激励 地方财政可持续性 经济高质量发展 熵权TOPSIS法 动态面板联立方程模型 

分 类 号：F812.7[经济管理—财政学]