论人力资本对税收征收成本的影响——基于省际面板数据的实证研究

Impact of Human Capital on Levy Cost of Taxation

一般认为,税务干部的人力资本增加能够降低税收征收成本。但利用全国28个省(直辖市、自治区)1996—2006年的面板数据进行的实证分析表明,我国税务干部人力资本的增加既没有降低征收成本总额,也没有降低征收成本率。其根本原因在于,税务干部学历的提高并没有提升其工作效率,反而增加了工资及福利开支,导致征收成本的上升。因此,降低征收成本更应当从提高税务干部的效率着手,而不是简单地提高税务干部的学历水平。

It is widely agreed that the increased human capital of tax staff will decrease the levy cost. But the research by the panel data of 28 provinces, municipalities or autonomous regions implies that the increased human capital never reduces the total levy cost and rate of levy cost. The reason is that the improved educational qualification doesn＇t improve the efficiency, and instead heightens the salary and welfare expenditure. So we need to enhance the efficiency of tax staff, rather than simply boosting the educational qualification of tax staff.