Abstract: Tax governance, as the foundation and important pillar of national governance, has unique advantages in promoting the process of common prosperity. Based on the panel data of 31 provinces in China from 2004 to 2020, this paper studies the effect of tax governance capacity on common prosperity. It quantitatively measures the two indicators by constructing a tax governance capacity evaluation index system and a common prosperity measurement function, and carries out an empirical test by constructing a dynamic econometric model and using the method of systematic generalized moment estimation. The results of the empirical research show that the tax governance capacity has a significant positive incentive effect on common prosperity, the public service supply has a significant mediating effect between the two, and the heterogeneity test results show that the tax revenue capacity has a stronger role in promoting common prosperity than the law enforcement management capacity. This paper scientifically and comprehensively tests the incentive effect of tax governance capacity on common prosperity, which both helps to promote common prosperity and enhances tax governance capacity, realizing the win-win situation.

Key words: Tax Governance Capacity, Common Prosperity, Income Distribution Equity

摘要： 税收治理作为政府宏观调控的重要手段,在推进共同富裕进程中具有独特优势。本文以我国2004—2020年31个省份的面板数据为基础,研究税收治理能力对共同富裕的影响效应。本文通过构建税收治理能力评价指标体系和共同富裕测度函数式来对税收治理能力和共同富裕进行量化测度,并通过构建动态计量模型、运用系统广义矩估计开展实证检验。实证研究结果显示:税收治理能力对共同富裕具有显著的正向激励作用,公共服务供给在两者之间呈现显著的中介效应;异质性检验结果表明税收收入能力比执法管理能力对共同富裕的促进作用更强。本文较为科学全面地检验了税收治理能力对共同富裕的激励作用,有助于在提升税收治理能力的同时推进共同富裕,实现双赢。

关键词: 税收治理能力, 共同富裕, 收入分配公平