| 我国税收收入与经济增长相关分析研究 |
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| 引用本文： | 尚可文,李东海.我国税收收入与经济增长相关分析研究[J].兰州大学学报(社会科学版),2000(6). |
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| 作者姓名： | 尚可文 李东海 |
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| 作者单位： | 兰州商学院财金系(尚可文)，兰州商学院高等职业技术教育部!甘肃兰州730020(李东海) |
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| 摘 要： | 本文通过对税收收入与经济增长相关性的理论与实证分析 ,提出实现财政收入与经济增长良性循环的关键在于提高税负水平 ,增强税收弹性。进而分析了我国目前税收收入与经济增长呈负相关的深层原因 ,并对今后建立税收收入与经济增长良性循环机制提出了对策
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| 关 键 词： | 税收收入 经济增长 税收弹性 税负水平 |
An Analytic Research on Relation of the Nation's Tax Revenue and Economic Growth |
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| Abstract: | WT5BZ]:Through an analysis of relevant theory and substantial evidences of tax revenue and economic growth the paper maintains that the increase of tax burden and tax flexibility is the key to a virtuous circle in tax revenue and economic growth. And it analyzes the root causes of the negative relation of the current tax revenue and economic growth and then puts forward a strategy for a virtuous circle of tax revenue system and economic growth.WT5HZ] |
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| Keywords: | tax revenue economic growth revenue flexibility tax burden level |
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