关键词: 财政分权, 税收, 税收竞争, 市场分割, 现代市场体系

Abstract: Under the background of fiscal decentralization, the mismatching of financial power, administrative power and financial resources makes the local government take strategic actions as a rational decision-maker. Local governments often use tax tools to carry out tax competition based on the dual goals of economic growth and tax revenue, and then create market segmentation and other issues.Considering the existence of spatial dependence, this paper uses dynamic spatial Doberman model to study the relationship between tax competition and market segmentation.It is found that “competition for tax revenue” exists among local governments, and the decrease of tax burden caused by competition will aggravate market segmentation;from the perspective of tax categories, the direct effect of income tax on market segmentation is significantly negative correlation, but the spatial spillover effect of the three major taxes is not obvious;from the perspective of temporal and spatial heterogeneity, the strategic behaviors of local governments are different in time sequence and region; the sensitivity of market segmentation is dynamically adjusted in time sequence, and the regional synergy needs to be enhanced.In order to avoid the deterioration of tax competition, alienation and macro welfare loss of local governments, we need to pay attention to the governance of market segmentation, establish a modern financial system, deepen the reform of tax system, and build a service-oriented local government, which are also the basic support for the modernization of national governance system and governance capacity.

Key words: fiscal decentralization, taxation, tax competition, market segmentation, modern market system