福建省税收收入弹性检验  

Empirical Analysis on the elasticity of tax revenue in Fujian Province

作　　者：徐青[1] 

机构地区：[1]福建金融职业技术学院会计系,福建福州350007

出　　处：《牡丹江师范学院学报（社会科学版）》2010年第2期15-17,共3页Journal of Mudanjiang Normal University(Social Sciences Edition)

摘　　要：利用计量经济学的方法,根据1995～2008年的数据对福建省税收收入弹性构建模型,目的是分析影响福建省税收收入弹性的因素。结果表明,福建省税收收入总体是具有弹性的。在福建省加快建设海峡西岸经济区之际,保持其具有弹性的税收收入而进行结构性减税对福建省经济有着深远的影响。Elasticity of tax revenue is an indicator that reflects the degree of tax revenue growth to economic growth. Using 1995- 2008 data of Fujian Province, the article analyses the status of the elasticity of tax revenue in Fujian Province and can see that the overall tax revenue is flexible. The use of econometric methods to build model to the elasticity of tax revenue of Fujian Province, the article analyses the volatility factor. On the occasion of accelerating the construction of the Western Shore Economic Zone in Fujian province, maintaining its flexible tax revenue and Structural reduction in tax have far-reaching impact on Fujian＇s economy.

关 键 词：税收收入弹性 福建省税收 实证分析 

分 类 号：F107[经济管理—世界经济]