4 | Public and Municipal Finance 公共市政财政

院校资讯君

Public and Municipal Finance
Volume 12 Issue 2
公共市政财政 第12卷第2期
本期目录
1.
Fiscal attractiveness of Portuguese municipalities
葡萄牙各市的财政吸引力
2.
Financial self-sufficiency of Ukrainian territorial communities and local economic development: Modeling the causal relationship
乌克兰地方社区的财政自足与地方经济发展：基于因果关系建模的研究方法
3.
The effect of fiscal decentralization on economic growth in sub-national governments of Ethiopia: A two-step system general methods of moments (GMM) approach
财政权力下放对埃塞俄比亚地方各级政府经济增长的影响：基于两步系统一般矩法（GMM）的研究方法
4.
Exploring the effectiveness of social control mechanisms in fostering citizen involvement in rural local budgeting: The Kazakhstani perspective
探索社会控制机制在促进公民参与农村地方预算编制上的有效性：以哈萨克斯坦为研究视角
5.
Optimizing the utilization of government-owned tangible assets through managing institutional factors in Indonesia
印尼通过改进管理体制影响因素优化政府对有形资产的利用
6.
Assessment of Ukraine’s external debt burden under geopolitical instability
地缘政治不稳定背景下的乌克兰外债负担评估
7.
Influence factors on financial statements disclosure of Indonesian local governments
影响印度尼西亚地方政府财务报表披露的因素
8.
The impact of social aid on poverty during the COVID-19 pandemic: Empirical evidence from Indonesia
新冠疫情期间社会援助对贫困的影响：一项基于印度尼西亚的实证研究
9.
The relationship between organizational characteristics and the quality of local government financial statements
组织特征与地方政府财务报表质量之间的关系
10.
Shadow tax evasion and its impact on the competitiveness of the country’s tax system
影子逃税及其对国家税收体系竞争力的影响
部分文章摘要
01
Exploring the effectiveness of social control mechanisms in fostering citizen involvement in rural local budgeting: The Kazakhstani perspective
Abstract: The purpose of this study is to explore the involvement of citizens in the administration of local budgets, which significantly contribute to the financial and economic independence of rural areas. The study presents the findings of a sociological research conducted in the Turkestan region, Kazakhstan. The survey included 259 rural residents from 14 rural districts and two significant cities in the region, all aged 18 and above and permanent residents of these areas.
The analysis is based on the survey results, focusing on the overall level of citizens’ engagement in decision-making regarding local budget formation and distribution in rural areas. The study reveals a low level of citizen participation in managing the local budget. While general meetings and local gatherings serve as primary avenues for citizen involvement, only 79.9% of respondents reported participating in budget discussions, with only 20.1% of their opinions considered during budget allocation.
Finally, the study identifies several factors that negatively affect effective citizen participation in local budget management. These factors include a lack of timely awareness and information about upcoming planning and budget meetings (56.4%), insufficient transparency in the actions of local executive leaders (Akims) (14.3%), bureaucratic complexity and a formal approach to budget discussions (3.5%), and low levels of citizen trust in rural district (5.4%).

摘要：本文旨在探讨公民参与地方预算管理的情况，对研究农村地区的财政和经济独立具有重要意义。本文介绍了在哈萨克斯坦突厥斯坦地区开展的一项社会学研究的结果。调查对象包括来自该地区14个农村地区和2个重要城市的259名农村居民，均为18岁以上的常住居民。
本文分析以调查结果为基础，重点关注农村地区公民参与地方预算编制和分配决策的总体水平。研究显示，公民参与地方预算管理的程度较低。一般性会议和地方集会是公民参与的主要途径，但只有79.9%的受访者表示参与了预算讨论，在预算分配过程中仅有20.1%的意见被考虑。
最后，研究发现了多个对公民有效参与地方预算管理产生负面影响的因素。这些因素包括：缺乏对即将召开预算会议的及时了解和信息获取（56.4%）、地方行政领导人的行为不够透明（14.3%）、官僚主义的复杂性和预算讨论的形式化（3.5%），以及公民对农村地区的低信任度（5.4%）。
02
The relationship between organizational characteristics and the quality of local government financial statements
Abstract: This study investigates the relationship between organizational characteristics and the quality of financial statements in Malaysian local government. Organizational characteristics, including status, size, financial stability, tax revenue collection efficiency, and level of competence, were examined to discern their impact on mandatory information disclosure in local government financial statements. Data were collected from 71 local governments in Peninsular Malaysia, representing nearly 74% of the total population, using a combination of secondary data from audited financial reports and official documents, as well as structured questionnaires. The results indicate that tax revenue collection efficiency and the level of competence had a significant positive relationship with financial statement quality. Conversely, organizational characteristics related to status, size, and financial stability did not significantly impact financial statement quality. This implies the greater significance of human resources, precisely tax revenue collection efficiency and account officers’ competence, in shaping local government financial statement quality in Malaysia. These findings support the stewardship theory, confirming the connection between specific organizational characteristics and financial statement quality. However, limitations include relying solely on secondary data and facing certain data collection constraints. Future research can enhance these findings by exploring additional factors through in-depth qualitative or case studies.

摘要：本文探讨了马来西亚地方政府的组织特征与财务报表质量之间的关系。研究考察了包括地位、规模、财政稳定性、税收效率和能力水平在内的组织特征，发现了其对地方政府财务报表中强制性信息披露的影响。研究数据来自马来西亚半岛的71个地方政府，统计人口约为总人口的74%，数据的收集结合了经审计的财务报告和官方文件中的二手数据，以及结构化问卷调查。研究结果表明，税收效率和能力水平与财务报表质量有显著的正相关关系。相反，与地位、规模和财政稳定性相关的组织特征对财务报表质量没有显著影响。这意味着人力资源，即税收效率和会计人员的能力，在马来西亚地方政府财务报表质量方面具有更大影响力。该结果支持现代管家理论，证实了特定组织特征与财务报表质量之间的联系。但研究也存在局限性，例如仅依赖二手数据、存在部分数据收集限制的困难。未来可以通过深入的定性研究或案例研究来探索更多因素，进而完善此项研究。
03
Shadow tax evasion and its impact on the competitiveness of the country’s tax system
Abstract: Tax competitiveness of the country characterizes the ability of the tax system to obtain permanent competitive advantages in attracting external and mobilizing internal financial resources due to the establishment of the optimal level of tax burden and differentiation of fiscal instruments. The complexity of this indicator determines the presence of a number of drivers of its formation. Shadow tax evasion is one of them. The purpose of the study is to assess the impact of the shadow tax evasion of taxpayers on the level of competitiveness of the tax system on the example of 11 European countries from 2011 to 2021. The methodological tools are regression analysis methods, Shapiro-Wilk tests, and Spearman’s rank correlation. It was determined that informal employment, informal production, and unregistered or informal entrepreneurship are the most common methods of tax evasion. Based on the results of the calculations, regression equations of the influence of shadow tax evasion on the level of competitiveness of the country’s tax system were constructed. It has been proven that shadow tax evasion exerts the greatest influence on the level of tax competitiveness of Slovenia (0.32), Romania (0.34), and Croatia (0.26). The least sensitive to shadow tax evasion is the competitiveness of the Czech Republic’s tax system (0.096). For most analyzed countries, this influence is carried out with a time lag of 2 years. Only in Croatia, this influence is the most substantial with a one-year lag.

摘要：国家税收竞争力的特点是：由于建立了最佳的税收负担水平和财政手段的差异化，税收制度在吸引外部和调动内部财政资源方面获得永久竞争优势的能力。这一指标的复杂性决定了其形成依赖诸多因素，影子逃税就是其中之一。本文的目的在于，以11个欧洲国家为例，评估2011至2021年纳税人的影子逃税行为对税收制度竞争力水平的影响。研究方法包括回归分析方法、Shapiro-Wilk检验和斯皮尔曼等级相关性。研究发现，非正规就业、非正规生产、未注册或非正规创业是最常见的逃税方式。本文根据计算结果，构建了影子逃税影响国家税收体系竞争力水平的回归方程。研究结果表明，影子逃税对斯洛文尼亚（0.32）、罗马尼亚（0.34）和克罗地亚（0.26）的税收竞争力水平影响最大。对影子逃税最不敏感的是捷克共和国税收制度的竞争力（0.096）。对大多数样本国家而言，这种影响的时间滞后2年，但克罗地亚受影响最显著，其滞后期为1年。
整理 | 刘逸颖
排版 | 刘逸颖
审核 | 寇韵楳、薛榆淞



北京大学税法研究中心
Peking University
Center for Tax Law


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