本文關(guān)鍵詞： 稅權(quán)分權(quán)度 分權(quán)度指數(shù) 經(jīng)濟(jì)增長(zhǎng) 稅收管理體制　出處：《地方財(cái)政研究》2017年06期 　論文類(lèi)型：期刊論文

【摘要】：構(gòu)建稅權(quán)分權(quán)的衡量指標(biāo),進(jìn)而對(duì)我國(guó)稅權(quán)分權(quán)度進(jìn)行測(cè)量,是一件富有挑戰(zhàn)性的工作,對(duì)改進(jìn)我國(guó)稅權(quán)分權(quán)狀況進(jìn)而完善稅收管理體制也具有重要的理論和現(xiàn)實(shí)意義。本文借鑒國(guó)內(nèi)學(xué)者對(duì)財(cái)政分權(quán)度的衡量方法,從稅收立法權(quán)、稅收征管權(quán)和稅收收益權(quán)三個(gè)維度對(duì)我國(guó)的稅權(quán)分權(quán)程度進(jìn)行了全面的測(cè)度,并合成了稅權(quán)分權(quán)度指數(shù)。測(cè)度結(jié)果顯示,我國(guó)的稅權(quán)分權(quán)度指數(shù)雖然比較低,但是近年來(lái)呈現(xiàn)出緩慢上升的趨勢(shì)。從稅權(quán)分權(quán)度與經(jīng)濟(jì)增長(zhǎng)的實(shí)證結(jié)果來(lái)看,稅權(quán)分權(quán)與經(jīng)濟(jì)增長(zhǎng)呈現(xiàn)"U"型關(guān)系。在目前的稅權(quán)分權(quán)狀況下,提高稅權(quán)分權(quán)度對(duì)經(jīng)濟(jì)增長(zhǎng)具有消極作用。本文最后對(duì)實(shí)證結(jié)果的成因進(jìn)行了分析。
[Abstract]:It is a challenging task to construct the measurement index of tax power decentralization and then to measure the degree of tax power decentralization in China. It is also of great theoretical and practical significance to improve the decentralization of tax power and improve the tax management system. This paper draws lessons from the domestic scholars' measurement method of fiscal decentralization from the perspective of tax legislative power. The three dimensions of tax collection and administration power and tax revenue right have comprehensively measured the degree of tax power decentralization in our country and synthesized the tax power decentralization index. The result shows that the tax power decentralization index is relatively low in our country. However, in recent years, there is a slow rising trend. From the empirical results of the degree of tax power decentralization and economic growth, the relationship between tax power decentralization and economic growth is "U". Increasing the degree of decentralization of tax power has a negative effect on economic growth. Finally, this paper analyzes the causes of the empirical results.
【作者單位】： 山東大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：國(guó)家社科基金重點(diǎn)項(xiàng)目“深化稅收制度改革與完善地方稅體系研究”(14AZD023) 國(guó)家社會(huì)科學(xué)基金項(xiàng)目“深化稅收體制改革研究”(13BJY155)
【分類(lèi)號(hào)】：F124.1;F812.42
【正文快照】： 一、引言及相關(guān)文獻(xiàn)概述稅權(quán)分權(quán)度的衡量一直是進(jìn)行稅權(quán)劃分相關(guān)實(shí)證研究的主要問(wèn)題之一,構(gòu)建稅權(quán)分權(quán)的衡量指標(biāo),進(jìn)而對(duì)稅權(quán)分權(quán)進(jìn)行測(cè)量,是一件富有挑戰(zhàn)性的工作。目前,國(guó)內(nèi)學(xué)者分析稅權(quán)分權(quán)時(shí)一般都把稅收分權(quán)作為財(cái)政分權(quán)相關(guān)指標(biāo)的一部分進(jìn)行研究,而選取財(cái)政分權(quán)度指標(biāo)

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