Public Sector Employment Expansion, Expenditure Pressure and Fiscal Revenue Quality: A Non-Tax Perspective
Kebin Wang;Xiaolin Miao;Yongkang Hou;
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.
Key Words:
Foundation: 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);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
Authors: Kebin Wang;Xiaolin Miao;Yongkang Hou;
References:
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- (1)非税收入是指除税收以外,由各级政府、国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用政府权力、政府信誉、国家资源、国有资产或提供特定公共服务、准公共服务取得并用于满足社会公共需要或准公共需要的财政资金,是政府财政收入的重要组成部分,是政府参与国民收入分配和再分配的一种形式。而其征管范围包括:行政事业性收费、政府性基金、国有资源有偿使用收入、国有资产有偿使用收入、国有资本经营收益、彩票公益金、罚没收入、以政府名义接受的捐赠收入、主管部门集中收入以及政府财政资金产生的利息收入等。 (2)绘图所使用的县级样本是平衡面板下的2586个县域(含区、县及县级市等),2001—2009年数据来源于《全国地市县财政统计资料》、2010—2011年数据是作者团队调研所得。 (3)前文表3列(1)展示了一阶段回归结果,证实公共部门就业扩张与儒家文化满足工具变量相关性条件,在此不再赘述。
- Kebin Wang
- Xiaolin Miao
- Yongkang Hou
- School of Public Administration
- Xiangtan University
- School of Economics
- Yunnan University
- School of Public Finance and Management
- Yunnan University of Finance and Economics
- Kebin Wang
- Xiaolin Miao
- Yongkang Hou
- School of Public Administration
- Xiangtan University
- School of Economics
- Yunnan University
- School of Public Finance and Management
- Yunnan University of Finance and Economics