题目

From Arbitrary to Normative: The Impact of Limiting Tax Enforcement Discretion in China

主讲人

罗  宇，西南财经大学财税学院讲师

主持人

张  楠，西南财经大学财税学院副教授

内容提要

There is a long-standing debate in the literature regarding whether enforcement authorities should exercise more or less discretionary power. This paper examines the impact of curbing the discretionary power of Chinese tax authorities in imposing penalties. Based on detailed administrative punishment data, I find that the reform significantly reduces both the volatility and frequency of penalties, while increasing the proportion of penalties with disclosed legal justifications. This effect is especially pronounced for penalties related to minor infractions. Furthermore, the reform reduces tax penalties for incumbent firms and improves their economic performance. It also leads to a decline in tax-related administrative litigation cases and encourages firm entry. Importantly, the reform does not adversely affect government revenue; rather, it stimulates regional economic growth. These findings highlight the substantial benefits of limiting regulatory discretion in countries with weak institutions.

主讲人简介
罗宇，西南财经大学讲师，硕士生导师。主要研究领域为公共经济学和环境经济学。在《经济学（季刊）》《世界经济》《数量经济技术经济研究》《经济科学》《China Economic Journal》等中英文学术刊物发表多篇论文。

时间

2024年12月10日（星期二）11:30

地点

格致楼811会议室

主办单位

财政税务学院