我国税收对经济增长的影响研究

发布时间：2018-01-12 21:28

本文关键词：我国税收对经济增长的影响研究　出处：《河北工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收是一个国家政府收入的主要来源，也是一个国家实行宏观调控职能的重要物质保障。一方面，政府向社会征税直接减少了社会上私人个体用于再投资或者消费的可支配资源，对投资、消费进而对经济增长具有不利影响；另一方面从财政支出角度看，政府利用获得的税收收入为社会提供公共产品，改善私人部门的生活环境和投资环境，进而对投资、对经济增长起到促进作用，因此税收与经济增长的关系密切相关。自1994年分税制改革以来，我国的税收制度逐渐趋于稳定，我国的经济也取得了很大的发展，与此同时，税收总量也在不断地增长，这些年税收的超速增长带来了一些学者的质疑，，我国目前的税收对经济增长存在正影响还是负影响，当前税率又是否会促进我国经济的增长。为了解决这些问题，本文将以“我国税收对经济增长的影响研究”为题，从税收收入角度、税收结构角度等分别研究我国税收对经济增长的影响，旨在找出最适合我国当前国情的最优税负以及探索出更适合我国当今经济结构的税收制度。本文将首先从理论方面研究阐述两者的关系，进而以现状为基础结合以前学者的相关研究方法，对我国税收与经济增长的关系进行实证研究。实证研究将从我国的整体宏观税负及税收结构两方面分别入手进行研究，通过研究我们发现提高宏观税负将会对我国经济增长带来一定的消极影响，与此同时，得出使我国经济增长最大化的最优宏观税负值为18.1%，而不同税种对经济增长的影响也都不尽相同。最后，本文根据研究结论及国际经验提出了我国税收的改革和完善方向。
[Abstract]:Tax is the main source of a country's government revenue, but also an important material guarantee for a country to carry out macro-control functions. On the one hand. Government taxation directly reduces the disposable resources used by private individuals in the society for reinvestment or consumption, which has a negative impact on investment, consumption and economic growth. On the other hand, from the perspective of fiscal expenditure, the government uses the tax revenue to provide public goods for the society, improve the living environment and investment environment of the private sector, and then promote investment and economic growth. Since 1994, the tax system of our country tends to stabilize gradually, the economy of our country has also made great progress, at the same time. The total amount of tax revenue is also increasing. The excessive increase of tax revenue in recent years has brought some scholars to question. The current tax revenue in our country has a positive or negative impact on economic growth. Whether the current tax rate will promote the growth of our economy. In order to solve these problems, this paper will study the impact of tax on economic growth from the perspective of tax revenue and tax structure. In order to find out the most suitable for the current situation of China's optimal tax burden and explore more suitable for the current economic structure of China's tax system. This paper will first from the theoretical aspects of the study of the relationship between the two. And then based on the current situation of the combination of previous scholars of relevant research methods. Empirical study on the relationship between tax revenue and economic growth in China. The empirical study will be carried out from the overall macro tax burden and tax structure. Through the study, we find that raising the macro tax burden will bring some negative effects on the economic growth of our country. At the same time, we can get the optimal macro tax burden value of 18.1% to maximize the economic growth of our country. The effects of different taxes on economic growth are different. Finally, this paper puts forward the direction of tax reform and improvement according to the research conclusions and international experience.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.1

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