| 经济因素在税收增长中贡献作用的估算:1997～2005 |
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| 引用本文： | 王剑锋. 经济因素在税收增长中贡献作用的估算:1997～2005[J]. 税务与经济, 2007, 0(6): 71-77 |
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| 作者姓名： | 王剑锋 |
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| 作者单位： | 对外经贸大学,金融学院,北京,100029 |
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| 摘 要： | 经济因素在税收增长中贡献作用的实证研究,是分析税收高增长问题的重要突破口。在实际估算中,首先,在深入分析GDP与税基对应性的基础上,界定了经济因素的内涵及其与税收增长的关联性;其次,结合相关的数据资料,确定了相应的分析步骤和估算方法;最后,计算得到了主要经济因素在1997～2005年期间对于税收增长影响作用的实证结果。
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| 关 键 词： | 税收高增长 经济因素 估算 |
| 文章编号： | 1004-9339（2007）06-0071-07 |
| 收稿时间： | 2007-03-25 |
| 修稿时间： | 2007-03-25 |
The Estimation for Economic Factors'''' Contribution in Tax Growth: 1997 ～ 2005 |
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| Wang Jian-Feng. The Estimation for Economic Factors'''' Contribution in Tax Growth: 1997 ～ 2005[J]. Taxation and Economy, 2007, 0(6): 71-77 |
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| Authors: | Wang Jian-Feng |
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| Affiliation: | School of Finance and Banking, University of International Business and Economics, Beijing 100029, China |
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| Abstract: | Empirical analysis for economic factor's contribution in tax growth is precondition on how to explain the rid- die of tax growth in China.Starting from an analysis for relativity between GDP and tax base,the scope of economic factor is made clear.Subsequently,on this basis and considering datum available,the paper designs analytical process and estimation method.Finally,empirical result from 1997 to 2005 is estimated. |
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| Keywords: | rapid tax growth economic factor estimation |
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