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黑龙江省税收收入与GDP增长相关性的计量分析
引用本文:蔡德发,魏冬梅,蔡静.黑龙江省税收收入与GDP增长相关性的计量分析[J].哈尔滨商业大学学报(社会科学版),2007(2):62-66.
作者姓名:蔡德发  魏冬梅  蔡静
作者单位:1. 哈尔滨商业大学,财政与公共管理学院,黑龙江,哈尔滨,150028
2. 大连水产学院,辽宁,大连,116000
摘    要:近年来,关于税收收入与GDP的关系一直是税收学界和税务部门争论和研究的热点问题,与其他省份相比,由于黑龙江省的产业结构与资源结构不同,税收结构也不尽相同,税收与经济增长的关系有待进一步研究,因此以黑龙江省税收资料为例,运用常用的统计与计量技术,探讨税收收入与经济增长的相关性,为政府决策提供理论支持,更具有理论和现实意义.

关 键 词:相关系数  线性回归  标准离差  测定系数
文章编号:1671-7112(2007)02-0062-05
收稿时间:2006-08-28
修稿时间:2006-08-28

Measuring Analysis of The Correlativity Between The Tax Receipts and GDP Growth of Heilongjiang Province
CAI Dei-fa,WEI Dong-mei,CAI Jing.Measuring Analysis of The Correlativity Between The Tax Receipts and GDP Growth of Heilongjiang Province[J].Journal of Harbin University of Commerce:Social Science Edition,2007(2):62-66.
Authors:CAI Dei-fa  WEI Dong-mei  CAI Jing
Institution:1. College of Public Finance and Administration in Harbin University of Commerce, Harbin 150028, China; 2. Dalian College, Dalian 116000, China
Abstract:In recent years,the relationship between the tax receipts and GDP growth is a hot problem debated and studied in educational circles and taxation affairs branch. Compared with other provlnces,because of the different industrial structure and resource structure of our province,the tax structure is also different,the relationship between the tax receipts and economic growth is not dear,and the relationship between some index of tax and economy needs further study.Therefore, on the basis of the tax data of Heilongjiang province, we use the usual statistics and measuring technology, study the correlativity between the tax receipts and economic growth,and offer theory for the government,which has more theory and practical significance.
Keywords:The Correlation Coefficient Linear Regression Standard Deviation Coefficient Determination
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