本文選題：稅收制度 + 效率��； 參考：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：合宜的稅收制度應(yīng)該能夠在尊重市場主體選擇自由的基礎(chǔ)上兼顧效率與公平。本研究根據(jù)阿瑪?shù)賮啞ど男�、公平與自由的 福利三角形‖框架，，基于效率、公平與自由的哲學(xué)、倫理學(xué)及經(jīng)濟(jì)學(xué)理論研究稅收效率、公平與經(jīng)濟(jì)自由理論，在此基礎(chǔ)上構(gòu)建衡量稅收效率、公平與經(jīng)濟(jì)自由的指標(biāo)體系，并依據(jù)該指標(biāo)體系對中國稅收制度的效率、公平與經(jīng)濟(jì)自由度進(jìn)行測度評價(jià)。本研究主要內(nèi)容：（1）測算了中國1978-2012年間GDP稅收彈性，中國31個(gè)省、自治區(qū)和直轄市2007-2012年間GDP協(xié)調(diào)系數(shù)，使用2000-2012年間中國31個(gè)省、自治區(qū)和直轄市的相關(guān)數(shù)據(jù)構(gòu)建面板數(shù)據(jù)模型，研究稅收收入及稅制結(jié)構(gòu)對經(jīng)濟(jì)增長的影響，以評價(jià)稅收效率；（2）測算了中國2000-2012年間全國層面和區(qū)域?qū)用娴亩愗?fù)不平等指數(shù)及31個(gè)省、自治區(qū)和直轄市的稅收負(fù)擔(dān)率，使用1998-2012年間中國31個(gè)省、自治區(qū)和直轄市的相關(guān)數(shù)據(jù)構(gòu)建面板數(shù)據(jù)模型，研究地區(qū)稅收競爭公平性狀況，以評價(jià)稅收公平；（3）測算了1985-2012年間政府規(guī)模大小，使用2001-2012年間中國31個(gè)省、自治區(qū)和直轄市的相關(guān)數(shù)據(jù)構(gòu)建面板數(shù)據(jù)模型，研究稅收對民間投資規(guī)模的影響程度，以評價(jià)稅收制度的經(jīng)濟(jì)自由性質(zhì)。上述研究的主要結(jié)論：（1）中國現(xiàn)行稅收制度效率、公平與經(jīng)濟(jì)自由度目標(biāo)均未得到充分體現(xiàn)，尤其是對經(jīng)濟(jì)自由目標(biāo)關(guān)注不夠；（2）中國現(xiàn)行稅收制度對效率、公平與經(jīng)濟(jì)自由目標(biāo)的偏好程度不同；（3）不同稅種對稅收效率影響程度不同；（4）實(shí)現(xiàn)欠發(fā)達(dá)地區(qū)稅收公平是完善中國稅收制度公平的關(guān)鍵。為此，本研究的政策建議：（1）基于政府多重目標(biāo)的稅收制度改革與完善需要同時(shí)兼顧福利經(jīng)濟(jì)學(xué)的效率、公平與自由三維標(biāo)準(zhǔn)；（2）稅收制度設(shè)置的社會(huì)福利效應(yīng)取決于社會(huì)對效率、公平與經(jīng)濟(jì)自由的偏好程度；（3）完善中央與地方分稅制制度，建立公平有效的稅收競爭框架；（4）政府應(yīng)該多視角多路徑關(guān)注稅收制度的經(jīng)濟(jì)自由度；（5）完善慈善捐贈(zèng)制度，重視稅收激勵(lì)三次分配制度與政策。
[Abstract]:A proper tax system should be able to balance efficiency and fairness on the basis of respecting the freedom of choice of market subjects. Based on the efficiency of Amartya Sen, the triangular framework of fairness and freedom, the philosophy of efficiency, fairness and freedom, ethics and economic theory, this study studies the theory of tax efficiency, fairness and economic freedom. On this basis, the index system of measuring tax efficiency, fairness and economic freedom is constructed, and the efficiency, fairness and economic freedom of China's tax system are measured and evaluated according to the index system. The main content of this study is to calculate the tax elasticity of GDP in China from 1978 to 2012, the coordination coefficient of GDP between 2007 and 2012 of 31 provinces, autonomous regions and municipalities directly under the Central Government in China, and to build panel data model using the relevant data of 31 provinces, autonomous regions and municipalities directly under the Central Government in China from 2000 to 2012. This paper studies the impact of tax revenue and tax system structure on economic growth, and evaluates the tax efficiency. It calculates the national and regional tax inequality index and the tax burden rate of 31 provinces, autonomous regions and municipalities directly under the Central Government during the period 2000-2012. Using the relevant data of 31 provinces, autonomous regions and municipalities directly under the Central Government in China from 1998 to 2012, the panel data model was used to study the fairness of regional tax competition and to evaluate the tax fairness. Using the relevant data of 31 provinces, autonomous regions and municipalities directly under the Central Government from 2001 to 2012, a panel data model was constructed to study the impact of taxation on the scale of private investment and to evaluate the economic freedom of the tax system. The main conclusion of the above study is: (1) the efficiency of China's current tax system, the objectives of fairness and economic freedom are not fully reflected, especially the lack of attention to the goal of economic freedom. 2) the current tax system in China does not pay enough attention to the efficiency of the current tax system. The degree of preference between the goal of fairness and economic freedom is different (3) different kinds of taxes have different influence on tax efficiency. 4) realizing tax fairness in underdeveloped areas is the key to improve the fairness of China's tax system. Therefore, the policy recommendation of this study is: (1) the reform and perfection of the tax system based on the multi-objective of the government needs to take into account the efficiency of welfare economics at the same time, and the social welfare effect of the tax system setup depends on the social efficiency. The degree of preference for Fairness and Economic Freedom 3) perfecting the central and local tax distribution systems and establishing a fair and effective framework for tax competition. (4) the government should pay attention to the economic freedom of the tax system from multiple perspectives and paths) and perfect the charitable donation system. Pay attention to the tax incentive three distribution system and policy.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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