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丝绸之路经济带的建设需要大量的资金支持,其资金来源更多地依赖于沿线各省汲取能力的提升。本文以2000-2013年我国西部九省(直辖市、自治区)的面板数据为基础,采用Bahl的方法计算出了各地区的理论财政收入和财政努力度,并以财政努力度为因变量,财政分权度等为自变量构建了计量模型。研究结果表明财政分权有助于该地区财政努力度的提高;我国现行的转移支付制度在一定程度上扭曲了该地区的财政汲取努力;纳税规范度与财政努力度具有反向关系。因此,中央政府在合理分配对该地区财政转移支付的同时,应给予地方政府更多的财政自主权,通过完善激励机制,从而调动地方政府财政汲取的积极性。
The construction of the Silk Road Economic Belt requires substantial financial support, and its source of funding depends more on the improvement of the abilities of the provinces along the line. Based on the panel data of nine provinces (municipalities and autonomous regions) in western China from 2000 to 2013, this paper calculates the theoretical fiscal revenue and financial effort in each region by using Bahl’s method, and takes the fiscal effort as the dependent variable, Weights and other variables for the construction of a measurement model. The results show that fiscal decentralization contributes to the improvement of fiscal efforts in the region. The current transfer payment system in our country distorts the fiscal efforts of the region to a certain extent. The tax regulation has an inverse relationship with the fiscal effort. Therefore, while rationally allocating financial transfer payments to the region, the central government should give more fiscal autonomy to local governments and mobilize the enthusiasm of local government finances by improving the incentive mechanism.