湖南省税收密度时空分布格局演化及其影响因素探究

Evolution of Temporal and Spatial Distribution Pattern of Tax Density and Its Influencing Factors in Hunan Province

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摘要基于2011-2021年湖南省各地级市面板数据,运用Kernel密度非参数估计方法、Dagum基尼系数及其分解方法和空间杜宾模型,全面分析了湖南省税收密度的时空演化趋势、区域差异及其影响因素。研究结果表明:湖南省整体及其各地级市税收密度普遍有所提升,税收极化现象逐渐缓解;湖南省税收密度总体差异、长株潭都市圈与非长株潭地区的区域内及区域间差异均呈现先缩小后扩大的趋势,其中区域内差异是总体差异的主要来源;影响湖南省税收密度的因素存在显著的空间异质性,其空间效应的显著性和大小也不相同;经济发展水平、产业结构升级和地方财政压力对税收密度有促进作用,而城市化水平和外资利用水平对其则有抑制作用。因此,为缩小湖南省内各地级市税收密度的差距,应完善区域间的互助合作机制,推动区域协调发展,加强制度体系建设并深入挖掘低税收密度区域的潜力。 Based on the panel data of prefecture-level cities in Hunan Province from 2011 to 2021,this paper comprehensively analyzes the spatio-temporal evolution trend,regional differences and influencing factors of tax density in Hunan Province by using Kernel density non-parametric estimation method,Dagum Gini coefficient and its decomposition method and spatial Durbin model.The results show that the tax density of Hunan Province as a whole and its prefecture-level cities has generally increased,and the tax polarization has gradually eased.The overall difference of tax density in Hunan Province,the intra-regional and inter-regional differences between Changsha-Zhuzhou-Xiangtan metropolitan area and non-Changsha-Zhuzhou-Xiangtan metropolitan area show a trend of decreasing first and then expanding,and the intra-regional differences are the main sources of the overall differences.The factors affecting the tax density in Hunan Province have significant spatial heterogeneity,and the significance and size of their spatial effects are also different.The level of economic development,upgrading of industrial structure and local financial pressure promote the tax density,while the level of urbanization and the degree of foreign capital utilization inhibit it.Therefore,in order to narrow the gap of tax density among prefecture-level cities in Hunan Province,it is necessary to improve the mutual assistance and cooperation mechanism among regions,promote the coordinated development of regions,strengthen the construction of the system and deeply tap the potential of regions with low tax density.

作者王玉 WANG Yu(School of Business,Hunan University of Humanities,Science and Technology,Loudi 417000,China)

机构地区湖南人文科技学院商学院

出处《湖南人文科技学院学报》 2024年第5期52-60,共9页 Journal of Hunan University of Humanities,Science and Technology

基金湖南省教育厅科学研究项目“湖南省税收密度时空分布格局演化及其影响因素研究”(21C0781)。

关键词税收密度分布格局影响因素 tax density spatial distribution influence factors

分类号 F812.42 [经济管理—财政学]

作者简介王玉,女,湖南娄底人,湖南人文科技学院商学院讲师,博士,研究方向:财税理论与政策。