税收分权影响因素及其形成路径研究——基于模糊集的定性比较分析

Research on the Influencing Factors of Tax Decentralization and Its Formation Paths ——A Qualitative Comparative Analysis Based on Fuzzy-set

税收分权受多种因素的影响。通过收集2014年35个国家的横截面数据,运用模糊集的定性比较分析方法,研究各国不同税收分权程度的形成路径。研究结果表明:税收分权受政治、经济、法治、自然和社会等多方面因素的共同影响,任何一种因素都不能单独成为其充分条件。样本国家中高税收分权的形成共有四条路径,其中法治水平是必要条件,而民主与社会参与度接近于必要条件。此外,针对完善我国的税收分权制度,有以下政策建议:大力发展经济,为税收分权奠定物质基础;不断提高税收法治水平,优化税收分权的运行环境;提高民众的税收参与度,为税收分权创设主体和环境。

Tax decentralization is affected by a number of factors. The authors collected the cross-section data of 35 countries in 2014 and studied the formation paths of tax decentralization by using the qualitative comparative analysis of fuzzy set. The result shows that the tax decentralization is affected by politics, economy, nomocracy, nature and society. Any single factor cannot be the sufficient condition. There are four paths leading to high tax decentralization degree. Besides, the level of rule by law is the necessary condition, while the democracy is close to the necessary condition. In order to improve the tax decentralization in China, the proposals are as follows: develop the economy and lay a material foundation for tax decentralization;improve the law level and optimize the operating environment for tax decentralization;increase the public participation in taxation and create the subject and environment for tax decentralization.