摘要
税收和经济增长是密切相关的,经济的发展培育了良好的税基,这样税收收入才能有稳定的来源。经验证据表明:我国GDP对税收有显著的正向影响;税收与国内生产总值的关系不会明显偏离均衡状态,税收应该随着经济增长而增长,税收与经济税源之间保持着合理的关系。
China＇s local tax revenue and economic growth are linked closely. The tax is rooted in economy. The development of economy provides good source of revenue. Empirical proof may prove that GDP influences taxation in positive direction in china. The relation between taxation and GDP will not deviate from the balanced state, and maintenance of a rational relation between taxation and its source has fully been proved.
出处
《郑州经济管理干部学院学报》
2007年第4期36-41,共6页
JOurnal of Zhengzhou Economics & Management Institute
关键词
税收增长
经济增长
税收收入
协整检验
误差修正模型
revenue growth
economic growth
revenue income
co -integration test
error correction model
