财政依赖、税收自主与小学阶段义务教育财政支出——基于省际面板数据的实证检验

Fiscal Dependence,Tax Autonomy and Fiscal Expenditure on Primary Level Compulsory Education:An Empirical Test Based on Provincial Panel Data

本文基于省际面板数据,引入地方税收自主指标,联合财政依赖指标,采用固定效应模型,考察了财政分权与义务教育财政支出的关系。结果显示:财政依赖程度越高,即地方支出有更多部分是来源于中央财政,地方小学阶段义务教育财政支出也会更多,这确证了中央政府及转移支付的积极作用;同时,税收自主程度越高,即在来源于当地的税收收入中,有更多部分为地税机构所征集,或者有更多部分为地方政府所拥有,地方也会将更多财政资金投放于小学阶段义务教育,这表明中央向地方适当分权同样可以促进义务教育的发展。

Based on the inter-provincial panel data,this paper introduces the local tax autonomy index,the joint financial dependence index,and applies the fixed effect model to examine the relationship between fiscal decentralization and compulsory education financial expenditure.The results show that the higher the degree of fiscal dependence,that is,the more part of local expenditure comes from the central finance,the more the fiscal expenditure of compulsory education in the primary school stage will be,which confirms the positive role of the central government and transfer payment;at the same time,the higher the degree of tax autonomy,that is,the more part of the local tax revenue is collected by the local tax authorities,or more parts are owned by local governments in the tax revenue from local places.More parts are owned by local governments.Local governments will also invest more financial funds in compulsory education in primary schools.This shows that proper decentralization from central to local governments can also promote the development of compulsory education.