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市场化改革、财政性分权以及政绩考核等制度,进一步引发了我国政府间税收竞争。横向税收竞争实际上是政府间的一种博弈,是一国范围内不同辖区政府之间为了各自利益最大化而动用税收手段进行的角逐行为及其博弈过程。利用面板数据分析东、中、西部地区税收竞争与经济发展的关系,表明税收竞争对不同地区的经济发展有着不同的效应。规范税收竞争,应从适当赋予地方税权、完善转移支付体系、改革政府绩效考核制度等方面入手。
Market-oriented reforms, fiscal decentralization and performance appraisal system have further triggered the tax competition among governments in our country. The horizontal tax competition is actually a kind of game between governments, which is the competition between different governments in different jurisdictions for using tax revenue to maximize their own interests and the game process. Using panel data to analyze the relationship between tax competition and economic development in eastern, central and western regions, it shows that tax competition has different effects on the economic development in different regions. Regulate tax competition should start from the appropriate given local tax rights, improve the transfer payment system, the reform of government performance appraisal system and so on.