金融经济学研究

提高财政收入汲取质量是推动经济高质量发展的重要保障。基于2007—2021年中国省级面板数据，构建中国地方政府财政收入汲取质量评价指标体系，并采用熵值法合成单一化综合指数，刻画地方政府财政收入汲取质量。研究发现，从全国层面来看，样本期内地方政府财政收入汲取质量指数年度均值主要表现出温和上升态势；中部和东北两大地区地方政府财政收入汲取质量指数年度均值于样本末期均出现微弱下降；全国和四大地区地方财政收入汲取质量的总体差异呈稳步上升态势，其中东部与东北组间的差异最大，整个样本期内，组间差异的贡献率持续高于组内差异和超变密度差异的贡献率；全国与四大地区地方政府财政收入汲取质量差异演变趋势不存在σ收敛特征，但存在绝对和条件β收敛特征，且在其收敛中表现出显著的空间溢出效应。建议通过税制改革优化财政收入结构、加强区域协调政策支持、因地制宜推动产业升级，并健全地方税体系以增强财政可持续性和自主性。

Improving the quality of fiscal revenue collection is a key guarantee for promoting high-quality economic development.Drawing on Chinese provincial-level panel data from 2007 to 2021,this study constructed an indicator system for evaluating the quality of local fiscal revenue collection in China.The entropy method was used to synthesize a single comprehensive index to measure the quality.The annual mean of the comprehensive index at the national level demonstrated a moderate upward trend during the sample period.The central and northeastern regions both witnessed a slight decline in the annual mean of this index at the end of the sample period.The overall disparity in the quality of local fiscal revenue collection across the country and the four major regions demonstrated a steady upward trend, with the largest disparity being found between the eastern and northeastern regions.Throughout the sample period, the contribution rate of intergroup disparities consistently exceeded that of intragroup disparities and hypervariable density disparities.The disparities in the quality of local fiscal revenue collection across the country and the four major regions did not exhibit a trend of σ-convergence but showed absolute and conditional β-convergence, with significant spatial spillovers in this convergence.It is recommended to optimize the fiscal revenue structure through tax reform, strengthen policy support for regional coordination, promote industrial upgrading based on local conditions, and improve the local tax system to enhance fiscal sustainability and autonomy.