宏观因素影响下的税收征管效率地区异质性探究——基于税收征管效率的MIMIC模型

Regional Difference of Tax Collection and Management Efficiency Under the Influence of Macro Factors——Based on MIMIC Model

本文研究了多指标评价体系下的税收征管效率的影响因素及异质性问题。以2008-2015年30个地区的面板数据为研究样本,构建结构方程模型,分析了我国税收征管效率的影响因素和效率水平的地区特点,直观把握当前我国税收征管工作中存在的问题,并在此基础上重点分析了我国税收征管效率的异质性表现。研究结果显示,宏观分析框架下,我国税收征管效率受经济、税收制度、政府行为、社会文化等综合因素影响。此外,我国税收征管效率存在显著异质性,各地区税收征管效率水平存在显著差距,地区税收征管效率水平同经济发展存在异质性,在税收征管效率表现上,主观税收征管努力程度与客观税收收入结果指标存在异质性。

This paper studies the influencing factors and heterogeneity of tax collection and management efficiency under the multi-index evaluation system. Taking the panel data of 30 provinces in 2008-2015 as the research sample, this paper establishes the structural equation model, analyzes the influencing factors and the regional difference. Based on the problems existing in the current tax collection and management work in China, this paper analyzes the heterogeneous performance of China＇ s tax collection and management efficiency. The results show that under the macro-analysis framework, China＇s tax collection and management efficiency is affected by comprehensive factors such as economy, taxation system, government behavior, and social culture. In addition, there is a significant difference in the efficiency of tax collection and management in China. The level of regional tax collection and management efficiency is heterogeneous with economic development. In the performance of tax collection and management, there are heterogeneity between the degree of subjective tax collection and management and objective income indicators.