税收负担与经济增长关系的实证研究——以福建省为例  

Empirical Research on the Relationship between Tax Burden and Economic Growth——Taking Fujian Province as an Example

作　　者：谢夜香[1] 张梅兰[2] 

机构地区：[1]福州大学管理学院,福建福州350002 [2]中国银行福建石狮支行,福建石狮362700

出　　处：《北京邮电大学学报（社会科学版）》2011年第6期84-95,共12页Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

基　　金：福建省社会科学规划项目(2007B2010)

摘　　要：本文基于福建省1994年以来的地方级税收收入、财政收入及国内生产总值(GDP)数据,考虑我国财政体制中共享税种的中央分成因素,研究了福建省税收负担与经济增长的关系,并通过求解Theil指数,对福建省区域税收负担与经济增长的关系进行了实证分析。结果表明:福建省的税收负担呈上升趋势;中、小口径的税收负担尚处于经济增长可承受范围内,对经济增长的负面影响较小;税收负担与经济增长的区域结构存在明显的不均衡性,要协调这种不均衡性,还有赖于地区经济结构的调整。Having considered the central government＇s revenue of the shared taxes in China＇s financial system,this paper conducts a research on the relationship between the tax burden and the economic growth in Fujian province by using the Theil index to empirically analyze the tax burden and the economic growth in Fujian province based on the local GDP data and tax revenues since the year of 1994.The results show that the tax burden in Fujian province is rising and the small and medium calibers of the tax burden are still within the affordable range of the economic growth and their negative impacts are comparatively small.However,there are obvious imbalances in the regional structure of the tax burden and the economic growth.The regional economic restructuring shall be relied on to harmonize the imbalances.

关 键 词：税收负担 经济增长 THEIL指数 地区税负不均衡 

分 类 号：F810.42[经济管理—财政学]