摘要
本文运用回归模型、自回归分布滞后模型和动态分布滞后模型对广西税收增长与经济增长的关系进行了实证分析。结果表明:广西税收对GDP的弹性过低,原因主要是税制结构不合理、税收征管存在问题。税收增长短期内具有较大惯性,就长期而言还是依赖于经济的持续稳定增长,广西的税收增长与经济增长之间存在长期协调增长的关系。
This paper makes a positive analysis of the relation of revenue increase and economic growth in Guangxi province applying regression model, auto- regressive and dynamic distributed lag models. The result shows that the elasticity of the tax income to GDP is excessively low. The main reason is due to unreasonable taxation structure, problems in tax collection and atonement. Also the revenue growth has great inertia in short - term, and basically depends on continuous and stable economic growth. Between the revenue increase and economic growth of Guangxi, a relation of long - term coodinated growth exists.
出处
《黑龙江对外经贸》
2006年第9期103-104,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
税收
GDP
增长
弹性
分布滞后模型
revenue
GDP
growth
elasticity
distributed lag model
