摘要
基于三种非参数方法对1997-2009年我国国税系统的税收征管效率进行测算和分析发现,我国国税机关的税收征管效率整体仍比较低,还有很大的提升空间,在样本期间整体效率虽有起伏,但整体上保持相对稳定。各地国税机关税收征管效率存在空间相依性和溢出效应;税收分权度的提高将降低国税机关税收征管效率;就业比的提高、城镇化水平提升、贸易开放度的提升、大学以上受教育程度人口比重增加、便利的交通等将会促进国税机关税收征管效率提高;经济发展对国税机关税收征管效率的消极效应大于积极效应。
Based on three nonparametric methods, this paper estimates and analyzes the tax collection efficiency of China state taxation bureaus from 1997 to 2009. The empirical analyses show： a. The overall tax collection efficiency of state taxation bureau is still relatively low. There is much room for improvement. The overall efficiency is ups and downs during the research periods, but the overall efficiency remains relatively stable; b. There exist the spatial dependency and spiUovers in interregional tax collection efficiency of state taxation bureau . Enhancing the degree of tax decentralization will lower the scale economy effect of state taxation bureaus＇tax collection and administration, and then reduce the tax collection efficiency of state taxation bureau. Increasing employment ratio, enhancing the level of urbanization, improving the degree of trade openness, raising the proportion of population with college education degree, convenient transportation will promote the tax collection efficiency of state taxation bureau. The economic growth＇ s negative effects to tax collection efficiency are greater than its positive effects.
出处
《财经论丛》
CSSCI
北大核心
2012年第4期41-46,共6页
Collected Essays on Finance and Economics
基金
国家社会科学基金资助项目(10CJY066)
西南财经大学实验经济学实验室课题(10EELC04)
关键词
国家税务局
税收征管效率
影响因素
非参数方法
TOBIT模型
state taxation bureau
tax collection efficiency
influence factor
non- parametric method
Tobit model
