摘要
经济增长是税收增长之源,作为衡量经济发展水平核心指标的GDP受到经济学界的普遍关注,许多经济学家在对税收进行分析时常常用GDP指标作对比分析。然而在把GDP作为衡量税收增长尺度的同时,是否考虑到GDP这把尺子本身的准确性?是否考虑到我国目前公布的GDP指标的真实性以及其在反映中国社会整体经济活动成果的全面性等?本文对这一衡量尺度和方法对税收的影响,进行了积极的思考。
Economic growth is the source of tax revenue increasing. As one of the core indexes measuring the level of economic growth, GDP is generously gained attentions by many economists. Economists often make a comparative analysis of taxes with GDP. However, used as the scale of tax increasing, GDP index itself has some weaknesses on its accuracy, truth and overall aspects of whole economical achievement, which would affect the effect of this method. Basing on these considerations, this paper makes an empirical study.
出处
《税务研究》
CSSCI
北大核心
2005年第1期24-29,共6页
