税收与经济增长的关系研究——基于结构性减税的视角  

Analysis of the Relationship Between Tax and Economic Growth——Based on the Perspective of structural tax reduction

作　　者：甘家武[1] 李建军[2] 

机构地区：[1]云南财经大学,云南昆明650221 [2]西南财经大学,四川成都611130

出　　处：《中南大学学报（社会科学版）》2013年第4期29-34,共6页Journal of Central South University：Social Sciences

基　　金：云南省教育厅科学研究基金重点项目(2011Z078);云南省哲学社会科学规划青年课题(QN201108)

摘　　要：面对2008年全球金融危机,我国于2009年将结构性减税作为应对金融危机的重要途径和手段,而这种结构性减税对经济增长的影响还存在着争论。文章利用1978—2010年的数据,通过时间序列的协整、误差修正模型及脉冲响应技术方法,对税收规模及结构对经济增长的影响进行了实证检验。结果表明,在短期,税收规模增加不利于经济增长;但从长期来看,所得税、流转税及税收总规模的增长都有助于促进经济增长。Facing the global financial crisis in 2008, our country resorted to the policy of structural tax reducing to deal with it. However, there is a debate on how can the structural tax reducing influence economic growth. Through the data of 1978-2009, the authors tested the influence of tax size and structure to economic growth with cointegration analysis of time series and impulse response analysis. The results show that increasing the tax revenue is not conducive to economic growth in the short term, while the income tax, turnover tax and tax size can be benefial to economic growth in the long term.

关 键 词：结构性减税 所得税 流转税 税收水平 税收收入 经济增长 

分 类 号：F810.42[经济管理—财政学]