摘要
税收作为国家重要的财政收入来源,其与经济增长之间的关系一直是经济学理论界的重要研究课题。文章基于安徽省1994-2013年的税收收入和经济增长数据,通过构建误差修正模型进行定量分析,实证研究了税收收入与经济增长关系,并得出基本结论:税收增长是建立在经济稳定增长基础之上,但不可忽视其他因素作用。短期内税收可能偏离其与经济增长的长期均衡水平,但通过调整能够回到均衡水平,国内生产总值变动对税收变动短期影响不显著。税收收入与经济增长存在长期依存关系,但经济增长并不是税收的唯一解释因素。
The relationship has been an important research topic in economics theory between the economic growth and the tax which is an important source of national revenue. Based on 1994-2013 data of tax revenue and economic growth of the Anhui province,the paper quantitatively analyzes the relationship between the tax revenue and economic growth by constructing error-correction model and comes to a conclusion that tax growth isbased on the stable economic growth, but other factors can not be ignored. In the short term, tax may deviate from economic growth equilibrium level, but can return to equilibrium level by adjusting.In the long term, tax depends on the economic growth which is not the only explanation factor for tax.
出处
《铜陵学院学报》
2015年第4期34-37,共4页
Journal of Tongling University
基金
国家社科基金青年项目"我国地方政府性债务的规模风险识别与防控研究"(14CJY059)
安徽财经大学科研项目"我国城镇化进程中房地产税改革研究"(ACKY1436)
关键词
经济增长
税收收入
协整检验
误差修正模型
economic growth
tax revenue
Co-integration test
error-correction model
