我国税收与经济依存状况研究  

The Research on the Inter Dependency between Our Tax and Economy

作　　者：孙峥嵘[1] 马颖[1] 郭晓燚[1] 

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《税务与经济》2007年第2期76-81,共6页Taxation and Economy

摘　　要：科学解读我国税收与经济之间的依存状况具有理论和实践意义。可以通过对税收与经济依存关系的内在机理、考察税收增减状况的适宜参照系、不同因素对税收与经济依存状况的作用机理。对1997—2002年我国税收大幅度超经济增长现象的深层原因进行较为系统的分析，并据此对我国税收与经济的依存趋势进行预测。It has theoretical and practical meaning to explain the interdependency between our tax and economy scientifically. Therefore, we should analyze the reference data of the increase and decrease of taxation, the function of tax and economy from different factors and the phenomena of the substantial economic increase of our tax from 1997 to 2002 with the relationship of the interdependency between tax and economy, and then predict the tendency of our tax and economy.

关 键 词：税收 经济增长 税收经济弹性 

分 类 号：F810.42[经济管理—财政学]