| Public finance is the foundation of government and nation.In fiscal activities,corruption can't be ignored.In recent years,from the view of corrupt trend,senior,organized,structured and coordinated collective corruption,and the collusion behavior between briber and public officers or within public officers have a rising trend.Those corruptions have the characteristic of involving senior public officers,collective participation and mutual benefit,which will creat more profound social impact.Therefore,under the condition of a large number of economic resources mastered by government,in order to reduce the loss of fiscal funds,increase the efficiency of fiscal funds and secure the realization of public interests,how to prevent the corruption in fiscal activities through improving the mechanism of the fiscal system,is the important topic in the process of establishing the modern fiscal system,and the important component of structuring the anti-corruption system and promoting the government ability.Based on the practice of social and economic development in China,futher study of fiscal corruption has the significant theory and practical value.At present,there have been some research about fiscal corruption,but they are in the starting stage.There is little literatue to systematically analysis fiscal corruption.Previous researches have some certain limitation in the following thress aspects,the meaning of fiscal corruption is obscure,analysis of cause lack of pertinence,and investigation of economic effect is insufficient.Around the above problems,this thesis defines the connotation of fiscal corruption,discusses the causes and economic effect of fiscal corruption in theory and empirical study,including the effect of public resource allocation,income distribution and economic growth.In more detail,the main contents and conculsions can be concluded as follows.In the second chapter,the meaning of fiscal corruption is defined,and the types of fiscal corruption are divided.Fiscal corruption could be difined that during the collection and allocation of public financial budget funds,public officer abuses the public power for private gain through influencing the procedures and rules.In essence,fiscal corruption is the privatization of tax and budget power.On this basis,the thesis expounds the connotation and extension of fiscal corruption,divides the types of fiscal corruption according to the necessary conditions of corruption occurring.From the point of manners of capturing benefit of corruption,fiscal corruption will be divided into the types of stealing and trading.From the view of characteristic of public power,fiscal corruption will be divided into the types of relying on the scarcity of public resource and power,and the former takes place in the process of collection and allocation of public finance funds,and the later takes place in the process of hiring and promoting of public officier.From the perspective of supervisor,fiscal corruption will be divided into the types of external and internal supervision.In the third chapter,the micro mechanism of formulation and the causes are investigated.First,contract theory of preventing collusion is applied to investigate the micro mechanism of formation and prevention of tax corruption.Second,two-stage rent-seeking model is used to investigate the micro mechanism and causes of corruption in public expenditure.The causes could be classified as incentive factors and windows of opportunity.Based on survey data of Chinese enterprises in 2012,empirical research shows that tax departments have their own discretion in enterprise inspection.During the inspection,an enterprise's decision of bribery depends on social corruption environment,the perception of tax rate,tax administration,and judicial fairness,and frequency of being checked.The higher the state-owned shareholding ratio is,the lower the probability of being checked and the size of bribery is.In the fourth chapter,the public resource allocation effect of fiscal corruption is analized.Corruption reduces tax revenue,distorts tax structure and public expenditure structure and weakens the efficiency of public expenditure.Based on China's provincial panel data of 2007-2013,an empirical estimation with dynamic system GMM method indicates that corruption significantly increase tha share of expenditure on agriculture forestry and water conservancy,social security and employment,medical and health care.Besides,corruption also increase the share of expenditure on general public service,urban and rural community affairs,and education,but anti-corruption expectation will reduce the budget of those expenditures,which implies that these areas have become new breeding field of corruption in recent years.Fifth and sixth chapter is the further extension of above analysis,considering the influence of corruption on tax and spending activities,the economic effect of fiscal corruption is futher analized.In the fifth chapter,the income distribution effect of fiscal corruption is analized.In the step of tax collection,corruption offers the help for tax evasion of high earners.In the step of public spending,corruption reduces the efficiency of public expenditure programs.At last,corruption weakens the efficiency of fiscal policies adjusting income distribution.Based on China's provincial unbalanced panel data of 1998-2012,empirical result shows that increasing the transfer payment widens the income gap and corruption further enlarges the reverse adjustmen effect.In the sixth chapter,the economic growth effect of fiscal corruption is analized.This thesis introduces corruption into the endogenous growth model,where the fiscal policy is polluted.Using the parameter calibration method,this paper analyzes the growth effect of adjustment of fiscal expenditure structure and tax structure and alteration of fiscal expenditure efficiency,and find that corruption distorts fiscal policy,but the results is uncertain,which ultimately depends on the relative strength of the positive and negative effect.Based on China's provincial data from 2003 to 2013,the empirical study identifies whether corruption distorts the growth effect of tax structure adjustment,and the results show that under the stable condition of tax burden,increasing the ratio of transfer expenditure will inhibit the economic growth,but there is a degree of difference between regions.Simultaneously increasing the tax rate of labor gain and reducing the tax rate of consumption will inhibit the economic growth.Simultaneously increasing the tax rate of consumption and reducing the tax rate of labor or capital gain will promote the economic growth.Corruption has a significant positive effect on economic growth by influencing the tax rate of capital gains and consumption.In general,that means the economic growth effect of fiscal corruption is uncertain.In the seventh chapter,based on the above analysis,this paper puts forward the suggestions about anti-corruption.In short words.the suggestions involve four aspects,such as weakening the corrupt motivation of public officer,reducing the windows of opportunity in tax collection and public expenditure,and other relevant supporting measures.Compared with the previous research,the innovation in this thesis can be summarized as follows:in theory,this thesis defines the connotation and extension of fiscal corruption,divides the types of fiscal corruption,which provides the basis for analysis of micro mechanism.Secondly,extending the contract theory of preventing collusion,and supposing that probability of punishment is not consistent,and introducing the characteristics of work time into behavior of public officers,which enrich the understanding about the behaviors of public officers.Thirdly,the thesis summarizes the framework of economic effect,which includes the public resource allocation,income redistribution and economic growth.In empirical,one is to identify the influence factors of corruption in tax collection and administration,and the other is to enrich the practice acknowledge of economic effect of fiscal corruption.The above analysis provides a theoritcal foundation for the related research,and offsets the shortage in empirical study. |
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