当代财经 ›› 2024, Vol. 0 ›› Issue (6): 43-56.

• 公共经济管理 • 上一篇    下一篇

财政透明度对企业税收遵从的影响——来自新《预算法》实施的证据

肖鹏, 王亚琪   

  1. 中央财经大学 财政税务学院,北京 102206
  • 收稿日期:2023-11-03 修回日期:2024-05-16 出版日期:2024-06-15 发布日期:2024-06-07
  • 通讯作者: 王亚琪,中央财经大学博士研究生,主要从事财政理论与政策研究,联系方式15981923769@163.com。
  • 作者简介:肖鹏,中央财经大学教授,博士生导师,经济学博士,主要从事财政理论与政策研究。
  • 基金资助:
    研究阐释党的十九届五中全会精神国家社会科学基金重大项目“深化预算管理制度改革研究——基于跨学科和系统论的研究视角”(21ZDA043)

The Impact of Fiscal Transparency on Corporate Tax Compliance: Evidences from the Implementation of the New Budget Law

XIAO Peng, WANG Ya-qi   

  1. Central University of Finance and Economics, Beijing 102206, China
  • Received:2023-11-03 Revised:2024-05-16 Online:2024-06-15 Published:2024-06-07

摘要: 财政公开透明作为现代预算制度的重要特征,不仅是推进国家治理体系和治理能力现代化的重要抓手,还是影响企业经营行为和税收遵从的重要因素。以新《预算法》的实施为切入点,基于2013—2021年我国地级市和A股上市公司的数据,实证分析了财政透明度对企业税收遵从的影响及其作用机制。研究表明:财政透明度能够显著地提高企业税收遵从度,表明财政透明度作为一种治理工具,在企业税收决策中发挥了重要作用。机制分析发现,从社会维度看,财政透明度通过提高财政支出的有效性,提高企业纳税意愿;从政治维度看,财政透明度通过减少政府官员腐败和企业政治关联,减小企业避税空间;从经济维度看,财政透明度通过改善营商环境,降低企业避税动机。异质性分析发现,在信息化程度高、财政压力小的城市,财政透明度能够明显地提高企业税收遵从度。因此,要建立预算公开长效机制,提高预算公开与其他预算改革举措的系统性和协调性,优化财政资源配置,强化财政透明度的经济社会治理效应,以便提高企业税收遵从度。

关键词: 财政透明度, 企业税收遵从, 新《预算法》, 现代预算制度

Abstract: As an important feature of the modern budget system, fiscal transparency is not only an important channel to improving the national governance system and the modernization of governance capacity, but also the important factors affecting the operational behaviors of enterprises and their tax compliance. Taking the implementation of the new Budget Law as the starting point and based on the data of China’s prefecture-level cities and A-share listed companies from 2013 to 2021, this paper empirically analyzes the impact of fiscal transparency on corporate tax compliance and its mechanism. The results show that fiscal transparency can significantly improve corporate tax compliance, indicating that fiscal transparency, as a governance tool, plays an important role in corporate tax decision-making. The results of the mechanism analysis show that, from the social dimension, fiscal transparency can improve the willingness of enterprises to pay tax by improving the effectiveness of fiscal expenditure. From the political dimension, fiscal transparency can reduce the tax avoidance space by reducing government official corruption and political connections. From the economic perspective, fiscal transparency can reduce corporate tax avoidance motives by improving the business environment. The results of the heterogeneity analysis show that fiscal transparency can significantly improve corporate tax compliance in regions with higher degree of informatization and lower fiscal pressure. Therefore, it is necessary to establish a long-term budget disclosure mechanism, improve the systematization and coordination of budget disclosure with other budget reform measures, optimize the allocation of fiscal resources, strengthen the economic and social governance effects of fiscal transparency, and improve corporate tax compliance.

Key words: fiscal transparency, corporate tax compliance, new Budget Law, modern budget system

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