地区税收负担与经济发展的均衡分析  

An equilibrium analysis between the regional tax burden and economic development

作　　者：张伦俊[1] 陆建华[2] 

机构地区：[1]南京审计学院 [2]江苏省江阴市财政局采购办

出　　处：《统计研究》2001年第9期15-19,共5页Statistical Research

摘　　要：Through making the demonstrational analysis of the tax burden difference between east and west of China since the reformation of tax system, and comparing the situation of regional tax burden,economic growth and the contribution of tax, the author comes to the conclusion that the economy in east region grows faster than in the west, but the tax burden in west region is higher than in the east. Moreover, the author analyzes detailedly the main factors which influent the regional tax burden difference, namely, gross economy, industrial structure, distribution of income, the design of tax system, contract system on revenue and expenditure for local governments and so on. so that the author puts forward some suggestions of perfecting the tax system, adjusting the preferential policy and promoting regional economy.Through making the demonstrational analysis of the tax burden difference between east and west of China since the reformation of tax system, and comparing the situation of regional tax burden,economic growth and the contribution of tax, the author comes to the conclusion that the economy in east region grows faster than in the west, but the tax burden in west region is higher than in the east. Moreover, the author analyzes detailedly the main factors which influent the regional tax burden difference, namely, gross economy, industrial structure, distribution of income, the design of tax system, contract system on revenue and expenditure for local governments and so on. so that the author puts forward some suggestions of perfecting the tax system, adjusting the preferential policy and promoting regional economy.

关 键 词：地区税收负担 地区经济发展 均衡分析 地区税负差异 

分 类 号：F127[经济管理—世界经济] F812.7