税收增长与经济增长关系的实证分析  

Empirical Analysis on the Relationship between Tax Growth and Economic Growth

作　　者：高黎[1] 聂华林[1] 

机构地区：[1]兰州大学经济学院,兰州730000

出　　处：《税务与经济》2006年第5期78-81,共4页Taxation and Economy

摘　　要：运用回归分析方法对我国税收增长与经济增长的关系进行实证分析的结果表明:我国税收增长处于合理增长范围;税收增长与经济增长关系基本协调;税收收入增长的强劲势头保持一段时期是没有问题的;税收收入必将进入与GDP增速协调发展的轨道。This paper committed a empirical analysis to the relationship between the tax revenue and the economic growth. The results show that the tax revenue growth of the country is in a reasonable scope at present, and that the tax revenue growth complies with the economic growth. It is no problem that the current of tax revenue growth will keep for a long time, the tax revenue growth will develop with GDP in phrase.

关 键 词：税收增长 经济增长 实证分析 

分 类 号：F810.42[经济管理—财政学]