个人所得税改革助推社会治理现代化的理论与实证研究

The Promotion of Modernization of Social Governance through Personal Income Tax Reform:Theory and Empirical Study

作为我国最重要的直接税,个人所得税改革的实施不仅影响居民的微观经济行为,而且影响社会治理现代化的进程。基于中国综合社会调查数据(CGSS2015),利用Oprobit模型和Probit模型实证考察了个人所得税改革对社会治理现代化的影响及作用机制。研究表明,个人所得税改革有效地推进了社会治理现代化的进程。一方面,个人所得税改革显著地提升了居民纳税遵从意愿和居民政府信任,有效地维护了社会秩序;另一方面,个人所得税改革显著地提升了居民参政意愿,并推动了居民政治参与,有效地激发了社会活力。从具体的作用机制来看,个人所得税改革通过改善居民社会公平感知和政务公开感知,推进社会治理现代化的进程。因此,要建立更加公平正义的个人所得税制度,维护良好的社会秩序;完善民众参与社会治理的制度化渠道,有效地激发社会活力;推动政务公开提质增效,提升民众的社会公平感知和政务公开感知。

As the most important direct tax in China,the implementation of the reform of personal income tax not only affects the micro-economic behavior of residents,but also affects the modernization process of social governance.Based on the data of China General Social Survey(CGSS 2015),this paper conducts an empirical study of the impact of the reform of personal income tax on the modernization process of social governance by using Ordered Probit model and Probit model.The findings show that the reform of personal income tax has effectively promoted the modernization process of social governance.On the one hand,the reform of personal income tax has significantly increased the willingness of residents to pay taxes and the trust of residents in the government,which can effectively maintain social order.On the other hand,the reform of personal income tax has also promoted the willingness of residents to participate in politics and promote their political participation,which can effectively stimulate social vitality.From the perspective of specific mechanisms,the reform of personal income tax can promote the modernization process of social governance by improving residents’perception of social fairness and government transparency.Therefore,it is necessary to establish a more fair and just personal income tax system and maintain a good social order,improve the institutionalized channels for public participation in social governance and effectively stimulate social vitality,promote the improvement of the quality and efficiency of government transparency and enhance the public’s perception of social equity and government transparency.