摘要
本文以税收征管部门普遍面临的征收任务作为背景,以经济波动为切入点,解释在地区经济波动下地方政府和企业间的税收征纳互动行为。基于模型分析,当经济波动程度增大时,地方政府将加强税收征管努力,企业的纳税遵从程度也相应增加;在经验分析中,我们使用微观数据验证了这一发现,具体而言,如果某一地区的经济增长率波动水平提高10%,企业所得税和增值税的实际税率将分别提高约0.14%和0.29%。
This paper takes the collection tasks commonly faced by tax collection and management departments as the background,and uses economic fluctuations as the starting point to explain the interactive behavior of tax collection between local governments and enterprises under regional economic fluctuations.Based on model analysis,when economic fluctuation increase,local governments will strengthen tax collection and management efforts,and corporate tax compliance will increase accordingly.In empirical analysis,we verify this finding by using microdata.Specifically,if the fluctuation level of economic growth rate in a certain region increases by 10%,the actual tax rates of corporate income tax and value added tax will increase by approximately 0.14%and 0.29%,respectively.
作者
胡深
张凯强
Hu Shen;Zhang Kaiqiang
出处
《财政研究》
CSSCI
北大核心
2020年第1期113-129,共17页
Public Finance Research
基金
教育部人文社会科学重点研究基地基金项目(项目批准号:16JJD790058)
国家自然科学基金面上项目(项目批准号:71673278)的资助.
关键词
经济波动
税收努力
企业税收遵从
Economic Fluctuations
Tax Efforts
Corporate Tax Compliance