分税制改革以来税收征管效率的进步分析和区域性特征.pdfVIP

领域： [公共经济学] 分税制改革以来税收征管效率的进步分析和区域性特征 The Progress and Characters among Regions of Tax Collection and Administration after the Reformation of the Tax Revenue Sharing System 摘要：分税制改革以来，税收连年以大大高于经济增长率的速度增长，学术界将其主要原因之 一归为加强税收管理的结果。本文利用数据包络分析技术，分析了分税制改革以来各区域税收征管 效率的差异，和税收征管效率进步水平，认为：我国区域间税收征管效率存在巨大的差异，其主要 原因在于税收管理水平的差异、区域经济发展不平衡的结果和税收集中征收因素的影响；分税制改 革以来，绝大部分地区税收征管效率有较大幅度提高，这是税收超常增长的重要原因；税收征管效 率之所以提高很大，其原因一是在于财政支出规模增长的压力迫使税收要迅速增长，二是分税制改 革使得中央政府和地方政府财政收入主体分配契约由分成合同和固定租金合同性质，向分占所有权 性质转变，它提高了税收激励。 主题词：税收征管效率；数据包络分析；Malmquist指数；分占所有权 the Progress and Characters among Regions of Tax Collection and Administration after the Reformation of the Tax Revenue Sharing System Abstract ： After the reformation of the tax revenue sharing system beginning at 1994, the growth rate of tax revenue gets much more higher than that of GDP. As a part of reasons, most researchers attribute this fact to a result of strengthening the tax collection and administration. This paper uses Data Envelopment Analysis, analyzes the differences and progresses on efficiencies of tax collection and administration among various regions and gets three conclusions. First, the unbalance economic development among various regions and tax collection in economic center regions are important factors that cause difference in efficiency of tax collection and administration among various regions. The second, after the reformation of the tax system in 1994,most of provinces in China have obviously improved the efficiencies of tax collection and administration which attribute more to fiscal revenue rapid growth. The third, The reasons of tax efficiencies rapid growth can attribute to two reasons: one is that the pressure of fiscal expenditure that forces tax revenue to quickly growth to satisfy the public finance need; the other is that fiscal revenue distribution relatio