本文選題：稅源與稅收背離 + 稅收轉(zhuǎn)移的集散效應(yīng)　； 參考：《浙江大學(xué)》2014年碩士論文

【摘要】：改革開放以來,我國東部地區(qū)經(jīng)濟(jì)開始騰飛,東、中、西部分地區(qū)經(jīng)濟(jì)發(fā)展差距逐漸拉大。在這一非均衡經(jīng)濟(jì)發(fā)展的情形下,稅源與稅收相互背離的狀況也日益突出,已經(jīng)成為影響區(qū)域經(jīng)濟(jì)發(fā)展的一個(gè)重要因素。基于此,對(duì)于稅源與稅收背離問題的研究對(duì)區(qū)域經(jīng)濟(jì)協(xié)調(diào)共同發(fā)展有著重要而現(xiàn)實(shí)的意義。 論文著重對(duì)稅源稅收背離的集散效應(yīng)進(jìn)行分析。首先對(duì)所研究的問題進(jìn)行實(shí)證分析：從稅收競爭的政府間戰(zhàn)略互動(dòng)模型出發(fā),得到相應(yīng)的稅收競爭反應(yīng)函數(shù),進(jìn)而用數(shù)理模型刻畫稅源與稅收背離的集散效應(yīng)。然后依據(jù)相關(guān)結(jié)果提出本文的假說即浙江省稅源稅收的背離程度加大與背離的集散效應(yīng)有關(guān)。最后對(duì)本文所設(shè)假說進(jìn)行計(jì)量實(shí)證檢驗(yàn)并說明假說的合理性。 通過研究,本文得出以下結(jié)論：第一,地區(qū)經(jīng)濟(jì)發(fā)展的不平衡性與區(qū)域間稅收轉(zhuǎn)移對(duì)浙江省稅源與稅收的背離產(chǎn)生很大程度上的影響；第二,本文所構(gòu)建稅收轉(zhuǎn)移集散效應(yīng)的估計(jì)值趨勢(shì)與浙江省稅源與稅收背離度趨勢(shì)存在很大程度的一致性；第三,浙江省稅收轉(zhuǎn)移的集聚效應(yīng)增強(qiáng)與擴(kuò)散效應(yīng)減弱是影響浙江省稅源與稅收背離程度拉大的重要原因。
[Abstract]:Since the reform and opening up, the economic development gap between east, middle and west regions has gradually widened. Under the condition of unbalanced economic development, the deviation between tax source and tax has become increasingly prominent, which has become an important factor affecting the development of regional economy. Based on this, the study of tax source and tax deviation has important and practical significance for the coordinated development of regional economy. This paper focuses on the analysis of the distribution effect of tax source deviation. Firstly, this paper makes an empirical analysis of the problems studied: starting from the inter-governmental strategic interaction model of tax competition, the corresponding tax competition response function is obtained, and then the mathematical model is used to describe the distribution effect of tax source and tax deviation. Then, according to the related results, the hypothesis that the degree of departure from the source tax in Zhejiang Province is increased is related to the centralization and distribution effect of the deviation. Finally, the hypothesis is tested empirically and the rationality of the hypothesis is explained. Through the research, this paper draws the following conclusions: first, the imbalance of regional economic development and interregional tax transfer have a great impact on the departure of tax source and tax revenue in Zhejiang Province; second, The trend of the estimated value of the distribution effect of tax transfer constructed in this paper is consistent with the trend of tax source and tax deviation in Zhejiang Province to a great extent. Third, The agglomeration effect and diffusion effect of tax transfer in Zhejiang Province are the important reasons that influence the deviation between tax source and tax revenue in Zhejiang Province.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：1963073