从有限课税说看我国宏观税负  

On China's Overall Tax Burden from the Perspective of the Limited Taxation

作　　者：何倩[1,2] 

机构地区：[1]东北财经大学,辽宁大连116025 [2]聊城大学,山东聊城252000

出　　处：《新疆大学学报（哲学社会科学版）》2013年第1期21-25,共5页Journal of Xinjiang University(Philosophy and Social Sciences)

摘　　要：文章拟从有限课税说为出发点,通过研究2001—2012年我国GDP、税收以及税收弹性系数等数据,分析了我国宏观税负的合理性。认为,近年来我国宏观税负可以说是逐年增长,但与同类型相比,我国宏观税负并不高。即使如此,我国当前税收收入的高速增长也是不可持续的。Starting from the limited taxation, this paper studied China＇s GDP from 2011-2012, taxation and taxation elastic coefficient and analyzed the reasonability of the overall tax burden in China. It holds that China＇s overall tax burden is increasing these years. Compared with countries of the same type, China＇s overall tax burden is not high. However, the current high increase of taxation in China is not sustainable.

关 键 词：有限课税说 宏观税负 经济增长 

分 类 号：F812.42[经济管理—财政学]