【摘要】：非稅收入是地方政府扶持地方經(jīng)濟(jì)發(fā)展的重要財政競爭工具�；诳臻g計量模型,運(yùn)用中國2004—2012年非稅收入、非稅收入競爭和環(huán)境污染的省級面板數(shù)據(jù),對地方政府之間非稅收入競爭行為及其對環(huán)境污染影響進(jìn)行定性和定量研究。研究發(fā)現(xiàn):第一,中國省級政府之間均采取了相互模仿的非稅收入競爭行為;第二,省級政府非稅收入競爭與環(huán)境污染具體關(guān)系表現(xiàn)為本省環(huán)境污染程度與本省非稅收入負(fù)擔(dān)率成反比,與鄰省非稅收入負(fù)擔(dān)率也成反比;第三,省級政府非稅收入競爭對環(huán)境污染的影響,呈現(xiàn)出"趨劣競爭"的特性。本文研究結(jié)果從非稅收入角度為"清費(fèi)立稅"和開征環(huán)境稅提供理論和實(shí)證支持。
[Abstract]:Non-tax income is an important financial competition tool for local government to support local economic development. Based on spatial measurement model, using provincial panel data of non-tax income, non-tax income competition and environmental pollution in China from 2004 to 2012, the qualitative and quantitative study on non-tax revenue competition behavior among local governments and its impact on environmental pollution is carried out. The findings are as follows: first, the provincial governments in China have adopted non-tax revenue competition behaviors that imitate each other; second, The specific relationship between non-tax revenue competition and environmental pollution of provincial governments is that the degree of environmental pollution in the province is inversely proportional to the non-tax income burden rate of the province, and the non-tax income burden rate in neighbouring provinces is also inversely proportional; third, The influence of non-tax revenue competition on environmental pollution by provincial governments is characterized by "worse competition". From the perspective of non-tax income, this paper provides theoretical and empirical support for "clearing fees and establishing tax" and levying environmental tax.
【作者單位】： 西安交通大學(xué)經(jīng)濟(jì)與金融學(xué)院;
【基金】：陜西省社會科學(xué)基金項(xiàng)目(2016D013)
【分類號】：F812.43;X22
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本文編號：2255572