湖南省税收收入与经济增长联动效应研究
发布时间：2018-08-06 18:53
【摘要】：税收收入水平与经济增长的关系一直是国内外学者们关注的热点问题。自上世纪90年代以来，国内学者开始运用计量经济学的研究方法对税收水平与经济增长的关系进行了研究分析，得出的结果各异。目前，针对这个问题的研究主要针对全国整体而言，少有学者对地区的税收水平与经济增长问题进行专项研究。本文对税收收入与经济增长的理论进行了整理与思考，，论述了税收收入和经济增长的基本关系等方面。同时文章概述了湖南省税收水平、经济增长情况，对两者相关性进行了研究。作者收集、整理湖南省具体地方财政税收收入与经济数据指标，对其进行了数据处理、现状分析和实证分析，并进一步研究湖南省税收收入与经济增长的联动关系。通过实证研究发现了目前湖南省税收发展与经济增长中存在的一些问题。因此在这个结论的基础上提出了针对性的政策建议。政策建议的提出是在不违背我国基本税收制度，又同时适应湖南省实际税收与经济发展基础上的，主要分为加强税收征管、落实结构性减税、培植重点税源、推进税费改革四个层面，以期湖南省税收收入与经济增长互动发展
[Abstract]:The relationship between the level of tax revenue and economic growth has been a hot issue concerned by scholars at home and abroad. Since the 1990s, domestic scholars began to use econometric research methods to analyze the relationship between tax revenue level and economic growth, and the results are different. At present, the research on this problem is mainly aimed at the whole country, and few scholars do special research on the tax level and economic growth of the region. In this paper, the theory of tax revenue and economic growth is sorted out and considered, and the basic relationship between tax revenue and economic growth is discussed. At the same time, the paper summarizes the level of taxation and economic growth in Hunan Province, and studies the correlation between the two. The author collects and collates the indexes of local fiscal revenue and economic data in Hunan Province, and makes data processing, current situation analysis and empirical analysis, and further studies the linkage relationship between tax revenue and economic growth in Hunan Province. Through the empirical study, we find some problems existing in the development of taxation and economic growth in Hunan Province. Therefore, on the basis of this conclusion, put forward targeted policy recommendations. The policy recommendations are put forward on the basis of not violating the basic tax system of our country and adapting to the actual taxation and economic development of Hunan Province at the same time. They are mainly divided into strengthening tax collection and management, implementing structural tax cuts, and cultivating key tax sources. Four levels of tax and fee Reform in order to promote the Interactive Development of tax Revenue and Economic growth in Hunan Province
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F127;F224
本文编号：2168670
[Abstract]:The relationship between the level of tax revenue and economic growth has been a hot issue concerned by scholars at home and abroad. Since the 1990s, domestic scholars began to use econometric research methods to analyze the relationship between tax revenue level and economic growth, and the results are different. At present, the research on this problem is mainly aimed at the whole country, and few scholars do special research on the tax level and economic growth of the region. In this paper, the theory of tax revenue and economic growth is sorted out and considered, and the basic relationship between tax revenue and economic growth is discussed. At the same time, the paper summarizes the level of taxation and economic growth in Hunan Province, and studies the correlation between the two. The author collects and collates the indexes of local fiscal revenue and economic data in Hunan Province, and makes data processing, current situation analysis and empirical analysis, and further studies the linkage relationship between tax revenue and economic growth in Hunan Province. Through the empirical study, we find some problems existing in the development of taxation and economic growth in Hunan Province. Therefore, on the basis of this conclusion, put forward targeted policy recommendations. The policy recommendations are put forward on the basis of not violating the basic tax system of our country and adapting to the actual taxation and economic development of Hunan Province at the same time. They are mainly divided into strengthening tax collection and management, implementing structural tax cuts, and cultivating key tax sources. Four levels of tax and fee Reform in order to promote the Interactive Development of tax Revenue and Economic growth in Hunan Province
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F127;F224
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