关键词:

税收征管能力, 征管强度, 企业间税负不平等, 征管的边际报酬

Abstract: Fairness of tax burden is the main content of fair market construction and the first principle of tax, however, the inequality of tax burden among Chinese enterprises is serious and is a problem need to be solved by the state. The ability of tax collection may affect the inequality of tax burden by influencing the differences in inspection of taxation among firms. This paper establishes a theoretical model based on the change of marginal returns of tax collection to demonstrate the idea. At the same time, based on the measures of the inequality of enterprise tax burden using the manufacturing firms’ data and the ability of tax collection at the provincial level, the fixed effect model is adopted to analyze the idea. The empirical study shows that there is a significant negative correlation between the ability of tax collection and the inequality of enterprise tax burden, especially in the regions with low normativeness of government behavior or greater financial pressure. In order to reduce the inequality of tax burden among enterprises, measures should be taken to improve the ability of tax collection and to standardize the behavior of tax collection. This study expands the understandings of the effect of tax collection’s ability and the determinants of tax burden’s inequality.

Key words:

ability of tax collection, intensity of tax collection, inequality of enterprise tax burden, marginal returns of tax collection