摘要
数字化技术的发展不仅赋能传统产业加快数字化转型,而且赋能政务部门从传统治理向数字治理转变,进而影响了税收征管效率。文章选取我国2010—2020年29个省份的面板数据,运用DEA方法中的超效率SBM模型和Malmquist指数对我国数字经济背景和数字政务平台建设背景下的税收征管效率进行测度分析。并且,为避免可能存在的内生性问题,采用倾向得分匹配双重差分法(PSM-DID)对代表数字经济发展和数字政务平台建设的“宽带中国”与“金税三期”项目进行政策效果检验。研究发现:数字化技术改革整体提升了税收征管效率,但是内部存在结构性差异。一方面,数字经济的发展冲击了传统经济模式,降低了税收征管效率;另一方面,数字化政府平台的建设能够通过加强对数据等要素的征管及打造“数字空间”的方式,促进税收征管效率的提升。结论提出:要顺应时代发展趋势,减轻数字化技术对税收征管效率的负向影响,将“数字化”理念贯穿税收的征、管、查方面,以数字化技术赋能,助力税收征管模式数字化转型。
The development of digital technology not only enables traditional industries to accelerate the digital transformation,but also enables government departments to transform from traditional governance to digital governance.Thereby,the efficiency of tax collection and administration is affected.this paper selects the panel data of 29 provinces in China from 2010 to 2020,and uses the super efficiency SBM model and Malmquist index in DEA Method to measure and analyze the efficiency of tax collection and management in the context of China’s digital economy and the construction of digital government platform.In addition,in order to avoid possible data endogeneity problems,the“Broadband China”and“Golden Tax Phase III”projects representing the development of digital economy and the construction of digital government platform are tested for policy effects by using the Tendency Score Matching Double Difference Method(PSM-DID).The research finds that the digital technology reform has improved the efficiency of tax collection and management as a whole,but there are internal structural differences.On the one hand,the development of digital economy has impacted the traditional economic model,reducing the efficiency of tax collection and management;on the other hand,the construction of digital government platform can promote the efficiency of tax collection and management by strengthening the collection and management of data and other elements and creating a“digital space”.The conclusion is that we should comply with the development trend of the times,reduce the negative impact of digital technology on the efficiency of tax collection and management,put the concept of“digitalization”through tax collection,management and inspection,and enable the digital technology to help the digital transformation of tax collection and management mode.
作者
方铸
白帆
王敏
Fang Zhu;Bai Fan;Wang Min(Yunnan University of Finance and Economics,Kunming 650221,China)
出处
《当代经济管理》
北大核心
2023年第6期80-90,共11页
Contemporary Economic Management
基金
教育部人文社会科学青年项目《数字经济条件下中国税收政策DSGE模型构建及其在税制改革中的应用》(21YJCZH026)
云南省基础研究计划项目《减税降费、政府支出扩张与经济增长》(202101AU070097)。
关键词
税收征管效率
数字化平台
倾向得分匹配
双重差分
tax collection and administration efficiency
digital platform
Propensity Score Matching
Double Difference
