| 对我国税收增长与经济增长问题的研究 |
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| 引用本文： | 毛翠英,杨抚生.对我国税收增长与经济增长问题的研究[J].南京财经大学学报,2004(3):61-65. |
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| 作者姓名： | 毛翠英 杨抚生 |
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| 作者单位： | 南京财经大学财政与税务学院，南京财经大学财政与税务学院 江苏南京 210003，江苏南京 210003 |
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| 基金项目： | 江苏省社会科学基金项目(W2-036) |
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| 摘 要： | 近几年来，我国税收增长快于经济增长的状况引起了社会各界的广泛关注。对此，本文拟运用数量分析方法对我国分税制改革后的税收增长与经济增长的相关性进行实证分析，并主要从税收弹性的角度对税收是否处于超常增长状态的问题进行研究，最后得出几点结论。
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| 关 键 词： | 税收增长 经济增长 超常增长 税收弹性 |
Research on Tax Growth and Economics Growth in China |
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| MAO Cuiying,YANG Fusheng.Research on Tax Growth and Economics Growth in China[J].Journal of Nanjing University of Finance and Economics,2004(3):61-65. |
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| Authors: | MAO Cuiying YANG Fusheng |
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| Abstract: | The rapid growth of China's tax revenue increasing faster than the economic growth in recent years has attracted extensive attention of many scholars. As to this, this essay tries to give an empirical analysis on the relationship between the tax revenue growth and the economic growth after China's tax division reform by method of quantity analysis. Besides, it also does a research on the issue of whether the rapid growth of China's tax revenue is in excess mainly in terms of tax elasticity. At last, we draw some conclusions. |
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| Keywords: | tax revenue growth economic growth growth in excess tax elasticity |
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