摘要
税收负担和政府管制是影响隐性经济规模的主要因素。利用微观收支差异法测算我国各地区1998年-2013年的隐性经济规模,研究发现：税收负担显著地扩大了地区隐性经济规模;政府管制与地区隐性经济规模之间存在显著而稳健的U型关系而非简单的线性关系;地区人均GDP、居民统计收入、城镇化率、财政分权等也是影响地区隐性经济的重要因素。应保持税收负担的基本稳定;制定适度的政府管制政策,提高政府综合治理能力;合理划分中央与地方政府的事权与支出责任;进一步加快地区经济发展水平、加速城镇化建设步伐、提高城乡居民显性收入水平、完善统计核算制度等,以起到抑制隐性经济规模的作用。
Tax burden and government regulation are the main factors influencing the shadow economy＇s scale. Using the method of micro discrepancy between income and expenditure to measure the scale of regional shadow economy in China from 1998 to 2013,the paper finds that tax burden significantly expands the scale of regional shadow economy. However,the relationship between government regulation and regional shadow economy is not a simple linear but a significant and robust U-shaped one; the GDP per capita,residents＇ statistical income,urbanization rate and fiscal decentralization are important factors that affect the regional shadow economy. Therefore,the government should maintain the stability of tax burden,formulate moderate government regulation policy,and enhance the comprehensive governance ability,the reasonable division of central and local government powers and spending responsibilities; further speed up the pace of regional economic development level and the construction of urbanization,raise the dominant urban and rural residents＇ income level,and improve the system of statistics,all of which can play the role of restraining the shadow economy＇s scale.
出处
《广东财经大学学报》
CSSCI
北大核心
2016年第2期88-100,共13页
Journal of Guangdong University of Finance & Economics
基金
国家社会科学基金项目(11BJY036)
中南财经政法大学研究生创新教育计划项目(2014B0305)
关键词
隐性经济
税收负担
政府管制
微观收支差异法
地区经济
shadow economy
tax burden
government regulation
micro discrepancy between income and expenditure
regional economy
