基于时间序列分析的税收负担问题研究  

Analysis of the TaxBurden based on the TimeSeries

作　　者：景宏军[1] 张磊[1] 

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028

出　　处：《哈尔滨商业大学学报（社会科学版）》2016年第1期99-103,共5页Journal of Harbin University of Commerce:Social Science Edition

基　　金：国家社会科学基金项目(13CJY012);中国博士后基金第58批面上资助项目(2015M581464);黑龙江省普通高等学校青年学术骨干支持计划项目(1253G030);黑龙江省哲学社会科学项目(14B006);黑龙江省博士后资助项目(LBH-Z14122)

摘　　要：宏观税负是衡量一个国家总体税收负担水平的重要指标,一般用一个国家在一定时期内的税收总收入占同期国内生产总值的比重来表示。由于我国政府收入不规范,存在大量的非税收收入。国际通用的衡量税负水平的指标并不能适用于我国的政治经济特点。大、小口径指标测量一国税负水平差距较大。因此,通过分别建立税收和政府收入对GDP影响的时间序列模型,得出大口径的宏观税负测量指标更适合我国,并进一步提出完善我国大口径宏观税负测算的具体建议。Macro tax burden is a measure of a country＇s overall tax burden level as an important indicator. Generally , Express to tax revenue and GDP in the same periad as a good proporton. Because of govemment revenues are not standardized, there are a lot of non - tax revenue. Indicators to measure the level of tax burden can not be applied internationally. Simultaneously China＇s political and economic characteristics is different from other country. Large and small caliber index measuring have significant difference between the level of acountry＇s tax burden. Therefore ,The time series model were established to analysis the influence to GDP of taxes and govemment revenue, Obtained large caliber measure of macro tax burden is moresuitable for China. Put forward concrete proposals to further improve the countryg macro tax burden calculation of large diameter.

关 键 词：宏观税负 税负指标 税负水平 

分 类 号：F812.4[经济管理—财政学] F275