摘要
数字经济对政府间财政关系的影响愈发深远,为激发地方政府的主动性与创造性提供了全新契机。笔者基于地方政府“竞优式”发展策略的研究视角,以“宽带中国”试点政策构造准自然实验,利用双重机器学习模型考察数字经济对于地区税收竞争力的影响作用及内在机理。研究发现:数字经济能够通过降低纵向财政失衡、强化横向税收竞争两条路径释放财政激励效应,有效改善本地税收竞争力水平,且这一效应在对新质生产力关注度更高、接受转移支付金额更多、基本公共服务供给更优的城市中更加显著。进一步地,数字经济发展还能够通过空间溢出效应,带动周边城市税收竞争力水平的提升。此外,尽管数字经济环境下地方政府之间的税收竞争日益激烈,但这种竞争行为已不再是传统的“逐底竞争”,而是转向了以提升地区税收竞争力为目标的良性竞争。因此,应积极推进数字经济发展,进一步释放分权体制下的财政激励效应,增强地方政府的经济积极性与自主造血能力,并通过构建科学合理的税收竞争力评价体系,引导地方政府进行规范竞争,以自发实现区域间税收协调。
The digital economy has an increasingly far-reaching impact on the inter-governmental financial relations,which provides a new opportunity to stimulate the initiative and creativity of local governments.Based on the research perspective of local government s“competitive advantage”development strategy,this paper constructs a quasi-natural experiment with the pilot policy of“Broadband China”,and uses a dual machine learning model to investigate the impact of digital economy on regional tax competitiveness and its internal mechanism.It is found that the digital economy can release the fiscal incentive effect by reducing the vertical fiscal imbalance and strengthening the horizontal tax competition,and effectively improve the level of local tax competitiveness,and this effect is more significant in the cities that pay more attention to new quality productivity,receive more transfer payments,and provide better basic public services.Furthermore,the development of digital economy can also promote the improvement of the tax competitiveness of surrounding cities through the spatial spillover effect,and the spillover effect is the best in 200~400km.In addition,despite the increasingly fierce tax competition among local governments in the digital economy environment,this competitive behavior is no longer the traditional“race to the bottom”,but has turned to the benign competition aimed at improving regional tax competitiveness.Therefore,we should actively promote the development of digital economy,further release the fiscal incentive effect under the decentralization system,enhance the economic enthusiasm and autonomous ability of local governments,and guide local governments to regulate competition through the construction of a scientific and reasonable tax competitiveness evaluation system,so as to spontaneously achieve inter-regional tax coordination.
作者
陈旭东
沈利芸
CHEN Xudong;SHEN Liyun
出处
《中央财经大学学报》
北大核心
2025年第2期21-37,共17页
Journal of Central University of Finance & Economics
基金
国家社科基金后期项目“数字经济背景下的财政治理与税收分配研究”(项目编号:23FJYB007)。
关键词
数字经济
财政激励
税收竞争力
机器学习
Digital economy
Financial incentives
Tax competitiveness
Machine learning
