Research On The Effect Of Fiscal Transparency On Corruption

Over the past few decades,China has made great efforts to develop the economy and gradually show the image of a big country in the world.Unfortunately,corruption has not been effectively resolved.Faced with the grim situation of corruption,the Communist Party and our country pay attention to this problem,and constantly increase anti-corruption efforts to combat corruption.Fiscal policy,government spending and tax collection is the core of the exercise of government power,which is the main carrier and the root of corruption,whatever the standard it is,it should be regarded as an important part of a country's credit system.In recent years,domestic and foreign scholars began to explore the impact of fiscal transparency on corruption,especially in foreign countries,fiscal transparency is considered to be an important weapon of anti-corruption.Firstly,this paper theoretically analyzes the impact of fiscal transparency on corruption using a game model of enterprise and government officals.Secondly,use provincial panel data and city data of China to do empirical test.The results show that fiscal transparency has a significant inhibitory effect on corruption,and there is a spatial adjacency effect,that is,the higher the degree of corruption in a region,the higher the degree of corruption in neighboring areas.The degree of trade openness,the level of privatization and the improvement of civil servants'salaries have significantly inhibited the occurrence of corruption,the greater the government,the more serious corruption is,economy and education has no obvious effect on corruption.The innovations of this paper are as follows:1.build a theoretical model of fiscal transparency and corruption;2.using spatial econometric estimation method to consider spatial dependence of corruption;3.using provincial data and city data to do empirical test.