摘要
财政是国家治理的基础和重要支柱,个人所得税改革是现代财政制度建设的重要内容。然而,个人所得税改革是否提升了政府治理效率,是否发挥了国家治理基础和重要支柱的作用呢?本文以政府与民众之间的双向互动机理为基础,构造强度DID模型,实证检验个人所得税改革对政府治理效率的影响机制。研究发现,2018年个税改革显著提升了政府治理效率;如果考虑媒体关注的影响,个人所得税改革提高政府治理效率的程度则会更大一些。进一步地分析表明,2018年个人所得税改革增强了民众的民主意识和参政意识,并通过对财政透明度中介变量产生作用,从而影响政府治理效率的提升。为此,需要强化政府—民众沟通,坚持科学民主决策;全面推进政务公开。
Finance is the foundation and important pillar of national governance,and personal income tax reform is an important part of modern financial system construction;But has the reform of individual income tax improved the efficiency of government governance,and played a role as the foundation and important pillar of national governance?This paper deeply analyzes the logical mechanism between individual tax reform and government governance efficiency,and empirically tests the mechanism of individual tax reform's impact on government governance efficiency by constructing a strength DID model.The study found that the reform of individual income tax in 2018 promoted the significant improvement of government governance efficiency;If we consider the impact of media attention on individual tax reform,the efficiency of government governance will be further improved.Further analysis shows that the personal tax reform in 2018 has improved the people's democratic consciousness and political participation consciousness,and further improved the efficiency of government governance by playing a role in the intermediary variable of financial transparency.
作者
周克清
吴近平
Zhou Keqing;Wu Jinping
出处
《财经科学》
CSSCI
北大核心
2023年第8期123-136,共14页
Finance & Economics
基金
国家社科基金项目“个人所得税改革与国家治理转型”(19XJY021)的资助。
关键词
个人所得税改革
政府治理效率
财政透明度
Individual Income Tax Reform
Efficiency of Government Governance
Transparency of Public Finance
