税负与公共商品支出的约束关系:理论分析与实证检验

Constraint Relationship between Tax Burden and Public Goods Expenditure:Theoretical Analysis and Empirical Test

税收是公共商品的价格,这是在公共预算中确定税负水平和公共支出之间约束关系的基本原理。按照税基的普遍性和公共商品受益的普遍性,税种可以区分为一般税和特种税,公共商品可以区分为一般公共商品和特种公共商品。因此,一般税税负和一般公共商品之间,特种税和特种公共商品之间就可以形成明确的约束机制。本文通过实证检验发现,在我国现行公共预算制度中,以上约束机制尚未建立,这就导致一般公共商品对一般税的弹性相对较小,而税收竞争又进一步弱化了二者之间关系。这是我国私人部门感觉税负过重的重要原因。

Tax is the price of public goods, which is the basic principal to make sure the constraint relationship between the tax burden and the expenditure level of public goods in public budget. According to the universality of tax basis and benefit from public goods, tax can be divided into the general tax and the selected tax, and the public goods can be divided into the general public goods and the selected public goods as well. Therefore, a clear constraint mechanism can be built between the general tax and the general public goods as well as the selected tax and the selected public goods. With the empirical test, this paper finds that the elasticity of general public goods to general tax is comparatively small because of the lack of constraint mechanism in recent public budget system in China, and the tax competition further weakens the relationship between the general tax and the general public goods, which is an important reason why the private sector in China feel that the tax burden is too heavy.