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非税收入是地方政府扶持地方经济发展的重要财政竞争工具。基于空间计量模型,运用中国2004—2012年非税收入、非税收入竞争和环境污染的省级面板数据,对地方政府之间非税收入竞争行为及其对环境污染影响进行定性和定量研究。研究发现:第一,中国省级政府之间均采取了相互模仿的非税收入竞争行为;第二,省级政府非税收入竞争与环境污染具体关系表现为本省环境污染程度与本省非税收入负担率成反比,与邻省非税收入负担率也成反比;第三,省级政府非税收入竞争对环境污染的影响,呈现出“趋劣竞争”的特性。本文研究结果从非税收入角度为“清费立税”和开征环境税提供理论和实证支持。
Non-tax revenue is an important financial competitive tool for local governments to support local economic development. Based on the spatial econometric model and the provincial panel data of non-tax revenue, non-tax revenue competition and environmental pollution in China from 2004 to 2012, this paper conducts qualitative and quantitative research on the non-tax revenue competition between local governments and their impact on environmental pollution. The findings are as follows: Firstly, all the provincial governments in China take the imitative non-tax revenue competition; secondly, the specific relationship between non-tax revenue competition and environmental pollution in the provincial government is manifested as the ratio of environmental pollution in the province to non-tax revenue in the province The burden rate is inversely proportional to the non-tax burden on neighboring provinces is also inversely proportional to the burden; Third, the provincial government non-tax revenue competition on the impact of environmental pollution, showing the “adverse competition” characteristics. The results of this paper provide theoretical and empirical support for the “tax collection of taxes” and the introduction of environmental tax from the perspective of non-tax revenue.