税收增长与经济增长关系的理论分析和实证研究

1994年工商税制全面改革以来,我国税收收入呈现出高速增长态势,从1997年起税收增长幅度已经超过经济增长幅度,从而引发财税理论界和实务界的高度关注.对税收增长与经济增长关系进行理论分析,以1994～2004年相关数据为对象进行实证研究,对我国税收增长和经济增长关系作出基本判断:目前我国税收增长处于合理增长范围,税收增长与经济增长关系基本协调.

Theoretical Analysis and Empirical Study on the Relationship between Tax Growth and Economic Growth

Since its 1994 comprehensive reform of tax system, tax revenue of China has grown very quickly and exceeded the economic growth from 1997. This situation attracted high attention from finance and taxation theorists and practice experts. This paper committed a theoretical analysis to the relationship between the tax revenue and the economic growth, and then an empirical analysis based on the revenue and growth data from 1994 to 2004. The results show that the tax revenue growth of the country is in a reasonable scope at present, and that the tax revenue growth complies with the economic growth.