工业技术经济2024，Vol.43Issue(6)：92-102,11.DOI:10.3969/j.issn.1004-910X.2024.06.010
减税降费规模与地方政府债务风险治理
Scale of Tax and Tee Reduction and Local Government Debt Risk Management
摘要
Abstract
Reducing taxes and fees is an important policy measure for China to actively respond to economic downward pres-sure and maintain global economic stability.However,the continuous expansion of its scale will exacerbate the risk of local govern-ment debt.This article first constructs a risk indicator system that includes three links:"borrowing","using",and"repay-ment".The entropy weight TOPSIS method is used to calculate the debt risk index of provincial-level local governments in China from 2015 to 2022.Then,a two-way fixed effect model and a panel threshold model are used to empirically analyze the impact of tax and fee reduction scale on local government debt risk.Research has found that the scale of tax and fee reductions is positively correlated with the overall risk of local government debt,and there is a threshold effect of economic development level.When the e-conomic development level crosses the threshold,the growth rate of local government debt risk will significantly decrease.Further research has found a non-linear relationship between the scale of tax and fee reductions and the risk of local government debt.As the scale of tax and fee reductions continues to expand,the growth rate of local government debt risk will also be curbed.关键词
减税降费/地方政府债务/熵权-TOPSIS/双向固定效应/面板门槛效应/风险治理Key words
tax reduction and fee reduction/local government debt/entropy weight TOPSIS/bidirectional fixed effect/panel threshold effect/risk governance分类
管理科学引用本文复制引用
刘骅,王浚丞,刘梦娜..减税降费规模与地方政府债务风险治理[J].工业技术经济,2024,43(6):92-102,11.基金项目
江苏省社会科学基金重点项目"审计治理视域下数字金融风险防控体系研究"(项目编号:22GLA005) （项目编号:22GLA005）
江苏省研究生科研创新项目"市场化转型背景下地方政府融资平台治理与审计"(项目编号:KYCX23_2219). （项目编号:KYCX23_2219）
