数字经济发展提升了地方政府财政收入质量吗?——基于2011-2021年中国283个地级市的实证分析  

Does Digital Economy Improve the Quality of Local Government Fiscal Revenue?-Evidence from 283 Prefecture-Level Cities in China(2011-2021)

作　　者：陈海林 谢伟霖 Chen Hailin;Xie Weilin(School of Economics and Trade,Guangdong University of Foreign Studies)

机构地区：[1]广东外语外贸大学经济贸易学院

出　　处：《宏观质量研究》2025年第1期89-101,共13页Journal of Macro-quality Research

基　　金：广东省哲学社会科学“十四五”规划项目(GD22XYJ04);广东外语外贸大学特色创新项目(299-GK23G378)的资助。

摘　　要：促进地方政府财政收入量质齐升是实现经济高质量发展的重要保障,数字经济发展对我国经济社会和财税体系都产生了深刻影响。通过利用我国地级市面板数据进行实证分析发现:(1)数字经济发展不仅能够显著增加地方政府财政收入规模,而且可以提升地方政府财政收入质量;(2)数字经济发展可以通过发挥规模效应、结构效应和效率效应来扩大地方政府财政收入规模、优化税源结构和税制结构,并提升财政管理效率,进而提高地方政府财政收入质量;(3)数字经济对地方政府财政收入质量的提升效应具有地区异质性,在人力资本积累水平更高和创新能力更强的地区,这一效应更加强烈;(4)数字鸿沟的存在会加大数字经济落后地区税收收入与税源背离程度,进而降低地区财政收入质量。Improving the quantity and quality of local government fiscal revenue is an important guarantee for achieving high-quality economic development.The development of the digital economy has had a profound impact on China’s economic,social and tax systems.Using the data of 283 prefecture-level cities in China from 2011-2021,the research results reveal that:(1)the development of the digital economy can not only significantly increase the scale of local government fiscal revenue,but also improve the quality of local government fiscal revenue;(2)The development of the digital economy can improve the quality of local government’s revenue through expanding the scale of local government fiscal revenue,optimize the structure of tax sources and tax systems,and enhance the efficiency of fiscal and tax management;(3)In regions with higher levels of human capital accumulation and stronger innovation capabilities,this effect is even stronger;(4)The existence of the digital divide will increase the degree of deviation between tax revenue and tax sources in underdeveloped areas of the digital economy,thereby reducing the quality of regional fiscal revenue.

关 键 词：数字经济 财政收入质量 数字鸿沟 财政可持续 

分 类 号：F81[经济管理—财政学]