| 湖北国税税收收入弹性的实证研究 |
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| 引用本文： | 何志浩.湖北国税税收收入弹性的实证研究[J].湖北商业高等专科学校学报,2009(4):79-83. |
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| 作者姓名： | 何志浩 |
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| 作者单位： | [1]广东技术师范学院财税系,广东广州510400 [2]中南财经政法大学,湖北武汉430060 |
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| 基金项目： | 国家社科基金（07BJY143）;国家自然科学基金（70540012）;广州市哲学社会科学发展“十一五”规划（07C8） |
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| 摘 要： | 税收收入弹性是反映税收收入增长与GDP（国内生产总值）增长之间相互关系的指标，它说明税收收入对经济增长的反应程度。从总量和结构两个角度的实证分析表明．湖北省国税税收收入弹性高弹性增长是多种因素综合作用而成。税收收入弹性如果长期连续地高增长，也会对经济发展产生一定的负面影响。
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| 关 键 词： | 湖北 税收收入弹性 因素 |
An Empirical Research on National Tax Elasticity in Hubei |
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| HE Zhi-hao.An Empirical Research on National Tax Elasticity in Hubei[J].Journal of Hubei Commercial College,2009(4):79-83. |
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| Authors: | HE Zhi-hao |
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| Institution: | HE Zhi-hao(1.Department of Public Finance and Taxation,Guangdong Polytechnic Normal University, Guangzhou Guangdong 510400,China;2.Zhongnan University of Economies and Law,Wuhan Hubei 430060,China) |
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| Abstract: | Tax elasticity is an index which reveals a correlation between tax revenue growth and the GDP （Gross Domestic Product） growth and explains the reaction degree of the tax revenue from the economic growth. Empirical analysis indicates high growth of tax elasticity in Hubei is attributed to comprehensive factors. However, long-term consecutive high growth of tax elasticity may bring negative influence on the economic development. |
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| Keywords: | Hubei tax elasticity factor |
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