经济学报2025，Vol.12Issue(3)：173-191,19.
公共部门就业扩张、支出压力与财政收入质量:非税的视角
Public Sector Employment Expansion,Expenditure Pressure,and Fiscal Revenue Quality:A Non-tax Perspective
摘要
Abstract
Optimizing the structure of fiscal revenues and improving the quality of fiscal revenues are important elements of a sound modern fiscal and tax system.This paper studies the impact and mechanism of public sector employment expansion on non-tax revenue growth.The results show that public sector employment expansion is an important driver of non-tax revenue growth and poor fiscal revenue quality.The mechanism lies in the fact that public sector employment expansion exacerbates expenditure pressure,which is manifested in the growth of fiscal expenditures,especially self-interested fiscal expenditures,such as administration,and thus pushes back the growth of non-tax revenues.Further,from the viewpoint of subcategories of non-tax revenues,public sector employment expansion will affect the market system transaction cost revenues such as confiscated revenues,administrative fees and special revenues,while revenues from state-owned capital operation and state-owned resource concessions,which should bear the effect of revenue growth in non-taxes,are unaffected.This paper provides policy recommendations to improve the management of non-tax revenues in order to enhance the quality of fiscal revenues from the aspects of strengthening the preparation and supervision,optimizing the structure of levy and management,and coordinating the main bodies of levy and collection.关键词
公共部门/就业扩张/支出压力/财政收入质量/非税收入分类
社会科学引用本文复制引用
王科斌,缪小林,候永康..公共部门就业扩张、支出压力与财政收入质量:非税的视角[J].经济学报,2025,12(3):173-191,19.基金项目
本研究受国家社会科学基金重点项目"增强公共服务均衡性和可及性研究"(项目号:23AZD055) （项目号:23AZD055）
国家社会科学基金一般项目"社会性流动视角下劳动力供需匹配机制及对策研究"(项目号:20BRK006)的资助. （项目号:20BRK006）
