摘要
一个科学的财政体制应该兼顾激励与公平。我国自1994年实行分税制财政体制以来,虽然财政收入增长迅速,但地区间财力差距反而拉大。本文通过对分税制激励效应与均衡效应的实证分析,认为分税制是激励有余而均衡不足,并就此提出相关的政策建议。
Fiscal revenues at all levels increase rapidly while regional disparity becomes great. Through empirical analysis of incentive and equilibrium effect on the fiscal system,the fiscal system is short of equilibrium and the incentive effect of the fiscal system is excessive.Then we put forward some countermeasures to improve the division-tax system.
关键词
分税制
财政体制
激励
均衡
division-tax system
fiscal system
incentive
equilibrium
