统计与决策2024，Vol.40Issue(12)：130-134,5.DOI:10.13546/j.cnki.tjyjc.2024.12.023
财政纵向失衡对基本公共服务供给影响的实证分析
Empirical Analysis of Influence of Fiscal Longitudinal Imbalance on Supply of Basic Public Services
摘要
Abstract
Based on the fact that China's financial resources and administrative powers do not match,this paper selects the panel data from 2007 to 2020,and uses fixed effect model and intermediary effect model to investigate the effects and multiple mechanisms of fiscal vertical imbalance on the supply of local basic public services.It is found that the longitudinal fiscal imbal-ance not only directly reduces the supply of basic public services,but also further inhibits the supply of local basic public services by reducing the tax efforts of local governments and increasing the transfer payments of the central government.The negative effect of fiscal longitudinal imbalance is more prominent in low transfer payments,less developed areas and in the early stage of the sys-tem of replacing business tax with value-added tax.In addition,the fiscal longitudinal imbalance has restraining effect on the sup-ply of urban basic public services,which intensifies the gap between urban and rural basic public services.关键词
财政纵向失衡/基本公共服务/税收努力/城乡基本公共服务差距Key words
fiscal longitudinal imbalance/basic public services/tax efforts/the gap between urban and rural basic public services分类
管理科学引用本文复制引用
叶璐,苏英,潘宏亮..财政纵向失衡对基本公共服务供给影响的实证分析[J].统计与决策,2024,40(12):130-134,5.基金项目
国家社会科学基金一般项目(21BJY014) （21BJY014）
