转移支付对地方政府行为的影响研究

发布时间：2018-02-16 14:56

本文关键词： 转移支付地方政府支出征税努力　出处：《华中师范大学学报(人文社会科学版)》2015年06期 　论文类型：期刊论文

【摘要】：中央对地方的转移支付会对地方政府支出行为和征税努力产生重要影响。本文构建了一个理论模型和分析框架,分析和考察了不同类型的转移支付对地方政府支出行为和征税努力的影响效应,以及地方政府目标函数的性质、产出函数的性质等因素对这些效应的影响。研究发现:第一,一般转移支付会导致非生产性公共支出的上升幅度可能超过生产性公共支出的上升幅度,这与现有观点和看法相反。第二,不同类型的转移支付对地方政府征税努力会产生不同的作用:一般转移支付会提高地方政府征税努力,用于生产性公共品的专项转移支付会降低地方政府征税努力,而用于非生产性公共品的专项转移支付对征税努力没有影响。第三,不同类型的转移支付对地方政府支出行为会产生相互影响,现有文献对此少有分析。第四,产出在地方政府目标函数中的重要性、实际税率(征税努力)和生产性公共品对产出的重要性等因素会对一般转移支付和专项转移支付的效应大小产生重要影响。因此转移支付规模和结构的确立和调整,应将不同类型转移支付之间的相互影响和作用考虑进去,并且应根据地区的经济状况、经济结构和征税成本等因素去确定对每个地区的转移支付结构和规模。
[Abstract]:The central transfer payment to the local government will have an important impact on the behavior of local government expenditure and tax collection efforts. This paper constructs a theoretical model and an analytical framework. This paper analyzes and examines the effects of different types of transfer payments on local government expenditure and taxation efforts, as well as the effects of the nature of local government objective function and the nature of output function on these effects. General transfer payments may result in an increase in unproductive public expenditure that may outweigh the rise in productive public expenditure, contrary to existing views and perceptions. Second, Different types of transfer payments have different effects on local governments' tax collection efforts: general transfer payments increase local government's tax collection efforts, and earmarked transfer payments for productive public goods reduce local government's tax collection efforts. Third, different types of transfer payments have a mutual impact on local government spending behavior, which is rarely analyzed in the existing literature. 4th. The importance of output in the objective function of local government, Factors such as the effective tax rate (tax effort) and the importance of productive public goods to output have a significant impact on the size of the effects of general and earmarked transfer payments. Thus, the establishment and adjustment of the scale and structure of transfer payments, The mutual influence and effect of different types of transfer payment should be taken into account, and the structure and scale of transfer payment should be determined according to the economic situation, economic structure and tax cost of each region.
【作者单位】：中南财经政法大学财政税务学院;
【基金】：国家社会科学基金项目“促进基本公共服务均等化的中央财政转移支付机制优化研究”(13BGL033)
【分类号】：F812.45;D630

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