云南税收营商环境、创新投入与全要素生产率——基于Panel-QCA方法与复杂中介模型

Yunnan's Tax Business Environment,Innovation Inputs and Total Factor Productivity——Based on the Panel-QCA Method and Complex Mediation Models

本文基于组态视角,选择2016—2022年云南16个州(市)为研究对象,使用熵权-TOPSIS和BCC-DEA方法测算了云南税收营商环境和全要素生产率,综合运用Panel-QCA方法和复杂中介模型探讨了驱动云南全要素生产率提升的不同组态及创新投入的中介机制。研究发现:税收营商环境“制度+政策+征管+服务”各要素协同并发,可形成驱动全要素生产率提升的多样化组态;中介效应检验显示,并非所有组态都能够协同创新投入共同推动云南全要素生产率的提升;税收营商环境中多要素缺失将导致非高全要素生产率。研究结论在丰富税收营商环境影响全要素生产率机制研究的同时,为地方税收营商环境优化和创新发展提供了借鉴。

This paper adopts a configurational perspective and selects the 16 cities of Yunnan from 2016 to 2022 as research subjects.It employs the Entropy Weighted TOPSIS method and BCC-DEA method to measure Yunnan's tax business environment and total factor productivity,and comprehensively uses the Panel-QCA method and complex mediation models to explore the various configurations driving the improvement of Yunnan's TFP and the mediating mechanism of innovation inputs.The study finds that the synchronized coordination of"system+policy+tax collection+service"elements can form diverse configurations that drive the improvement of TFP.The mediation effect test reveals that not all configurations can synergistically promote the improvement of Yunnan's TFP through innovation inputs;the absence of multiple elements in the tax business environment will lead to suboptimal TFP.The conclusions of this study not only enrich the research on the mechanisms through which the tax business environment affects TFP but also provide a reference for the optimization of local tax business environments and innovative development.