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作为反映政府财政信息公开程度的重要指标,财政透明度也会对隐性经济活动产生重要影响。文章在准确计算我国2006-2013年省际财政透明度和隐性经济规模的基础上,首次从理论角度分析了财政透明度对隐性经济规模的影响效应,并分别采用固定效应模型和系统GMM模型,从实证角度进行了检验,结果发现地区财政透明度的提高可以显著地抑制隐性经济规模的扩张;同时发现税收负担与地区隐性经济规模呈“倒U型”关系,而政府管制、实际GDP增长率和城镇化率与地区隐性经济规模负相关。
As an important indicator of the publicity of government financial information, fiscal transparency will also have a significant impact on the hidden economic activities. Based on the accurate calculation of the inter-provincial fiscal transparency and the recessive economic scale in China from 2006 to 2013, the article analyzes the effect of fiscal transparency on the recessive economic scale for the first time from the theoretical point of view, and uses the fixed effect model and the system GMM model respectively. The empirical test shows that the improvement of regional financial transparency can significantly inhibit the expansion of the recessive economic scale. At the same time, it is found that the tax burden is in an inverted U-shaped relationship with the recessive economic scale in the region, while the government regulation, The GDP growth rate and urbanization rate are negatively correlated with the size of the recessive economy in the region.