發(fā)布時間：2018-06-24 17:11

  本文選題：財政收入 + 宏觀稅負��； 參考：《浙江大學》2014年碩士論文

【摘要】：宏觀稅負與經濟增長的關系一直是一個廣受學界和社會關注的問題。特別是中國政府財政收入增速大大超過GDP增長速度的情況已經持續(xù)多年,這種情況引發(fā)了激烈的爭論。本文回顧了國內外對相關問題的研究,從理論角度對宏觀稅負與經濟增長的關系問題進行了分析,提出理論假設,并結合浙江省財稅情況和經濟發(fā)展狀況,利用浙江省11個地級市的數(shù)據對浙江省財政收入與經濟增長的協(xié)調性進行了實證研究。主要工作和基本結論如下： 一是簡要介紹了浙江省以及省內各地區(qū)的財政和經濟發(fā)展狀況,認為浙江省存在著經濟總量大,經濟發(fā)展水平較高,產業(yè)結構較合理以及民營經濟發(fā)達等特征。而浙江省內11個地級市的財政和經濟發(fā)展狀況存在不平衡的現(xiàn)象,本文在研究中考慮了這種區(qū)域發(fā)展不平衡的因素。 二是根據中國國情,提出了稅收負擔概念界定的兩個原則,并以此為基礎,對稅收負擔作如下的定義：稅收負擔是政府通過稅收等手段對社會產出進行分配時,導致非政府部門可支配收入的份額或數(shù)量減少,由此給非政府部門形成的經濟負擔或經濟利益的損失,它反映的是社會總產品在政府與非政府部門間的數(shù)量分配關系。 三是從理論角度出發(fā),對宏觀稅負影響經濟增長的機制進行了探討,分別討論了宏觀稅負通過投資、消費、勞動和進出口等因素來影響經濟增長的過程,最后在前人研究的基礎上提出理論假設,即宏觀稅負對經濟增長同時存在兩個方向相反的正負效應,且正效應邊際遞減,因而存在一個最優(yōu)的稅負水平,使得經濟增長最大化。 四是設定計量模型,利用浙江省11個地級市1978-2012年的面板數(shù)據進行實證研究。研究結果支持本文提出的理論假設。之后本文利用計量結果估算相應的估計最優(yōu)稅負,并參考世界銀行公布的國際情況,認為浙江省的宏觀稅負水平已經達到甚至超過最優(yōu)稅負區(qū)間,繼續(xù)提高宏觀稅負將不利于經濟持續(xù)增長。 五是在研究的基礎上,提出了構建和完善公共財政制度、推進全口徑預算管理、調整財政支出結構以及注意根據地區(qū)差異調整財政政策的建議。
[Abstract]:The relationship between macro tax burden and economic growth has always been a subject of great concern by scholars and society. In particular, China's government revenue growth rate has been much faster than GDP growth rate for many years, which has caused fierce debate. This paper reviews domestic and foreign research on related issues, analyzes the relationship between macro tax burden and economic growth from a theoretical point of view, puts forward theoretical assumptions, and combines the financial and tax situation and economic development of Zhejiang Province. Based on the data of 11 prefectural cities in Zhejiang Province, this paper makes an empirical study on the coordination between fiscal revenue and economic growth in Zhejiang Province. The main work and basic conclusions are as follows: first, the financial and economic development of Zhejiang Province and its regions are briefly introduced. It is concluded that Zhejiang Province has a large economic aggregate and a relatively high level of economic development. Industrial structure is reasonable and private economy is developed and so on characteristic. However, there is imbalance in the development of finance and economy in 11 prefectural cities in Zhejiang Province. In this paper, the factors of unbalanced regional development are considered. Secondly, according to the national conditions of China, this paper puts forward two principles of defining the concept of tax burden, and on this basis, defines the tax burden as follows: tax burden is when the government distributes social output by means of taxation and other means. It leads to the reduction of the share or quantity of the disposable income of the non-governmental sector, which results in the loss of economic burden or economic benefit to the non-governmental sector, which reflects the quantitative distribution relationship between the government and the non-governmental sector of the total social product. Third, from a theoretical point of view, this paper probes into the mechanism by which the macro tax burden affects economic growth, respectively, and discusses the process of influencing economic growth through such factors as investment, consumption, labor and import and export. Finally, on the basis of previous studies, the theoretical hypothesis is put forward, that is, there are two opposite positive and negative effects on economic growth, and the marginal positive effects are decreasing, so there is an optimal tax burden level, which maximizes economic growth. Fourth, set the measurement model, using the panel data of 11 prefectural cities in Zhejiang province from 1978 to 2012 to carry out empirical research. The research results support the theoretical hypothesis proposed in this paper. Then this paper estimates the corresponding optimal tax burden by using the measurement results, and with reference to the international situation published by the World Bank, concludes that the macro tax burden level in Zhejiang Province has reached or even exceeded the optimal tax burden range. Continuing to raise the macro tax burden will not be conducive to sustained economic growth. Fifthly, on the basis of the research, the paper puts forward some suggestions to construct and perfect the public finance system, to promote the all-caliber budget management, to adjust the structure of fiscal expenditure and to pay attention to the adjustment of fiscal policy according to the regional differences.
【學位授予單位】：浙江大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.41;F127

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本文編號：2062331