CAJ | 학술논문

基于1994-2011年的面板数据，本文对我国分税制改革的成效进行了实证分析。研究结果表明我国分税制改革总体上取得了一定的成效，但是这种效果也具有结构差异性和区域非对称性的特点；由于分税制改革不彻底，中央实际的宏观调控能力相对有限，区域间财力的差距也相对扩大，加剧了区域间经济发展的不平衡。因此，我国需要从顶层设计层面来优化税权结构和转移支付制度，以完善现行的分税制财税管理体制。
기우1994-2011년적면판수거，본문대아국분세제개혁적성효진행료실증분석。연구결과표명아국분세제개혁총체상취득료일정적성효，단시저충효과야구유결구차이성화구역비대칭성적특점；유우분세제개혁불철저，중앙실제적굉관조공능력상대유한，구역간재력적차거야상대확대，가극료구역간경제발전적불평형。인차，아국수요종정층설계층면래우화세권결구화전이지부제도，이완선현행적분세제재세관리체제。
Based on the panel data during the period of 1994 -2011 , this article carries out an empirical study on the effect of revenue -sharing reform.The results show that the revenue -sharing reform, on the whole, has achieved a cer-tain result.However, the result also has the characteristics of structure difference and area asymmetry .Due to the reve-nue-sharing reform′s incompletion , the national macroeconomic regulation and control ability is relatively limited , the financial gap between regions is widening relatively , and the degree of imbalance of regional economic development is in -creasing gradually .Therefore, a systemized top-level design is currently needed to perfect the revenue -sharing reform fiscal management system through optimizing the tax structure and transfer payment system .