财税与公共管理学院知识库

税收问题与经济发展高度相关，在形成高质量区域经济布局的背景下，区域间的税收竞争问题成为政府和学者关注的重点领域。财税体制改革不断深化的同时，我国的经济发展理念也发生了转变，从强调发展的速度转为更加注重发展的质量。地方政府积极投身于当地的经济建设，以此提高该地区总体的经济水平，从而促进经济的发展。然而，地区的资源是有限的，各地政府便开始展开竞争，争夺资源。适度的税收竞争可以使生产要素在区域间流动，加速经济发展，但是过度的税收竞争会破坏经济运行秩序，造成资源浪费等不利后果。黄河流域的高质量发展不仅是一项重要发展任务，也是我国区域发展战略的重要组成部分。黄河流域经济发展不平衡和不充分问题的解决，关乎我国经济高质量发展的未来走向。另外，我国对税收竞争的研究都是面向全国范围内税收竞争，对于区域间的税收竞争的研究还比较缺乏。在这种背景下，对区域税收竞争的理论和实证研究变得越来越重要。因此，本文以黄河流域九省（区）作为研究区域，通过分析税收竞争与经济增长二者的关系，探讨出促进我国黄河流域区域经济增长的税收竞争政策的建议，具有重要的理论价值和实践价值。
本文基于财政分权的制度背景下，对黄河流域的省级地方政府层面进行研究，利用 2001—2020 年的面板数据，采用实证研究的方法，借助空间计量模型，检验税收竞争行为的存在性并分析出它与区域经济增长之间的关系。本研究包括以下方面的内容：第一，梳理黄河流域地区经济发展问题的相关研究成果，系统地总结了税收竞争的理论成果以及税收竞争与经济增长的相关研究成果，并进行文献的评析。第二，阐述理论基础，对税收竞争与经济增长的理论进行详细的展开，分析税收竞争影响经济的作用机制。第三，对黄河流域地区税收竞争与经济增长的现状进行分析。通过对数据的分析，发现从2001—2020年黄河流域经济体量逐年增长，增长速度由高速转为中低速发展。但黄河流域的九省（区）经济发展失衡，经济差距逐年增大，税收竞争程度也较为激烈。第四，借助实证模型对相关数据进行分析。实证结果表明，我国黄河流域的地方政府间确实存在模仿型的税收竞争行为，并且发现在2001—2020年期间，地方政府的税收竞争行为与区域经济增长是显著负相关关系，对经济增长显示出明显的抑制作用。第五，根据实证分析得出的相应结论，提出了推进经济协同发展、健全完善地方税收体系、规范税收竞争秩序三条政策建议。

Taxation issues are highly related to economic development, and in the context of forming a high-quality regional economic layout, the issue of inter-regional tax competition has become a key area of concern for the government and scholars. While the reform of the fiscal and taxation system is deepening, China's economic development philosophy has also changed, shifting from an emphasis on the speed of development to a greater focus on the quality of development, and the local government is actively involved in the local economy to improve the overall economy of the region, thus boosting economic growth. However, the resources of a region are limited, so local governments start to compete for resources. Moderate tax competition can make production factors flow between regions and accelerate economic development, but immoderate tax competition can disturb the economic operation and cause negative consequences such as waste of resources. The high-quality development of the Yellow River Basin is not only an important development task, but also an important part of China's regional development strategy. The solution to the problem of unbalanced and insufficient economic development in the Yellow River Basin is related to the future direction of China's high-quality economic development.In addition, the research on tax competition in China is oriented to nationwide tax competition, and the research on inter-regional tax competition is still relatively lacking. In this context, theoretical and empirical studies on regional tax competition become more and more important. Therefore, this paper takes nine provinces (districts) in the Yellow River Basin as the research area, and through analyzing the relationship between tax competition and economic growth, it explores the suggestions of tax competition policies to promote the regional economic growth in the Yellow River Basin in China, which has important theoretical and practical values.
This paper examines the existence of tax competition.And the paper analyzes the relationship between it and regional economic growth with the help of a spatial econometric model.The whole thesis uses panel data from 2001 to 2020, based on the institutional context of fiscal decentralization at the provincial local government level in the Yellow River Basin. This study includes the following aspects: First, it compares the research results on the economic development of the Yellow River Basin, and summarizes and analyzes the theoretical results on tax competition and the research results on tax competition and economic growth. Secondly, it elaborates the theoretical basis systematically, develops the theory of tax competition and economic growth in detail.And it analyzes the mechanism of tax competition impacting the economy. Third, the current situation of tax competition and economic growth in the Yellow River Basin is analyzed. Through the analysis of the 
data, it is found that the economic volume of the Yellow River Basin grows year by year from 2001 to 2020, and the growth rate shifts from high speed to medium-low speed development. However, the economic development of nine provinces (regions) in the Yellow River Basin is unbalanced, and the economic gap increases year by year, and the degree of tax competition is also more intense.Fourth, the relevant data are analyzed with the help of an empirical model. The empirical results show that imitative tax competition behavior does exist among local governments in the Yellow River Basin of China, and it is found that the tax competition behavior of local governments is significantly negatively related to regional economic growth during 2001-2020, showing a significant inhibitory effect on economic growth.Fifth,On account of the corresponding conclusions drawn from the empirical analysis, three policy recommendations are proposed to promote collaborative economic development, improve and perfect the local taxation system, and regulate the order of tax competition.