减少搭便车社会的财政政策选择:制度质量在尼日利亚的作用

J. Orji, Silva Opuala Charles
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引用次数: 0

摘要

全球范围内的政府收入下降趋势对公共产品的提供产生了严重的影响。搭便车的后果表现为逃税,阻碍了社会进步。本研究以尼日利亚经济为研究对象,考察了缓解搭便车社会的财政政策选择:制度质量的作用。我们运用分位数回归技术评估了政府在经济和社会服务上的支出对搭便车的中位数影响;包括:国防、卫生、道路建设和教育。我们的发现表明,在战略管理下,国防支出减少了搭便车,但从长远来看,鼓励了搭便车。政府在卫生方面的支出也显示出同样的结果。然而,教育、道路和建设方面的支出不利于搭便车。此外,制度质量的调节作用,特别是控制腐败,减少搭便车,提高税收产生。在任何社会中,以逃税形式出现的搭便车者的增长都受到政府支出技术的有效控制,并受到制度质量的指导。该研究建议:应由联邦税务局设立一个特殊目的机构,作为“财政控制单位”,监督医院、公立学校和社会服务相关部门连接的电子收银机,以遏制因搭便车而造成的税收漏税。此外,政府应加强有利于控制腐败的运动,并建立强有力的制度;而不是建立强大的个人,让他们在逃税的惩罚中扮演神圣的角色。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Fiscal Policy Option for Abatement of Free Rider Society: The Role of Institutional Quality in Nigeria
The government revenue downward trend across the globe has a serious implication on provision of public good. And the consequences of free riding manifested by tax evasion impedes social progress. In this study, we examined the Fiscal Policy Option for Abatement of Free Rider Society: The Role of Institutional Quality with special focus on Nigerian economy. We deployed Quantile Regression Technique to assess the median impact of free-riding using government expenditure on economic and social services; comprised of: defense, health, road and construction, and education. Our finding shows that expenditure on defense reduces free riding when strategically managed but encourages free riding in the long run. Same result is shown with the government expenditure on health. Whereas, expenditure on education as well as road and construction discourages free riding. Also, the moderating role of institutional quality specifically, control of corruption decreases free riding and improve tax revenue generation. Growth of free riders in any society which comes in the form of tax evasion is effectively controlled by expenditure techniques of government guided by quality of institutions. The study recommended that: A special purpose vehicle from Federal Inland Revenue Service should be created as a ‘fiscal control unit’, to monitor electronic cash registers to be connected in hospitals, public schools and social services related departments in order to curb tax leakages due to free riders. Also, government should strengthen the campaign in favour of control of corruption as well as building strong institutions; rather than building strong private individuals who posed as sacred cow in punishment for tax evasion.
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