湘西州税收负担与经济增长的关系研究

发布时间：2018-12-17 21:28

【摘要】：改革开放以来，各省市GDP和财政收入及税收收入快速增长，地方经济实力迅速增强，为加强地方基础设施建设，提高地方经济持续发展后劲创造了有利条件。而经济增长与财政收入及税收收入之间的关系，即财政收入的增长是促进经济的增长还是会阻碍经济的增长，税收收入的增长是促进经济增长还是阻碍经济的增长，一直是学者深入研究的话题。本文将以湘西州为切入点，研究湘西州经济增长与税收增长和财政增长之间的关系。本文的研究分为五大部分。第一部分是绪论。该部分首先探讨了本文的研究背景和研究意义，接着对国内外研究税收和经济增长关系的文献进行了综述，紧接着分析了本文研究的主要内容和研究方法及可能存在的创新之处。第二部分是湘西州税收负担的现状分析。该部分从税收负担的概述出发，分析了湘西州各县市税收收入及税收负担现状，接着又对比了湘西州和省内其他城市以及周边城市的税收负担；接着分析了湘西州总体的税收负担情况。第三部分是湘西州税收负担与经济增长的实证分析。该部分首先分析了湘西州税收收入与经济增长的关系，然后从实证的角度出发，用数据研究得出了湘西州经济增长和税收增长及财政增长之间的关系，分析结果显示湘西税收收入增长与经济增长呈负相关关系、财政收入与经济增长呈正相关关系的结论。第四部是湘西州税收负担不合理的原因分析。该部分从经济发展、产业结构、经济政策和税收政策四个方面分析了湘西州目前税收负担不合理的原因。最后，本文通过分析湘西州税收负担存在不合理原因的分析，，并结合本文实证研究得出的湘西州经济增长和税收增长及财政增长关系的结论，相应的从经济增长、产业结构和税收增长提出了协调促进湘西州税收增长和经济增长的对策。
[Abstract]:Since the reform and opening up, the GDP, fiscal revenue and tax revenue of provinces and cities have increased rapidly, and the local economic strength has been strengthened rapidly, which has created favorable conditions for strengthening the construction of local infrastructure and enhancing the sustainable development of local economy. And the relationship between economic growth and fiscal revenue and tax revenue, that is, whether the growth of fiscal revenue will promote economic growth or hinder economic growth, and whether the growth of tax revenue will promote economic growth or hinder economic growth, It has always been a topic of deep research for scholars. This paper studies the relationship between economic growth, tax growth and fiscal growth in Xiangxi. The research of this paper is divided into five parts. The first part is the introduction. This part first discusses the research background and significance of this paper, and then summarizes the domestic and foreign literature on the relationship between taxation and economic growth. Then it analyzes the main contents, research methods and possible innovations of this paper. The second part is the analysis of the present situation of the tax burden in Xiangxi. This part starts from the overview of tax burden, analyzes the current situation of tax revenue and tax burden in the counties and cities of Xiangxi prefecture, and then compares the tax burden between Xiangxi state and other cities in the province and surrounding cities. Then it analyzes the overall tax burden in Xiangxi. The third part is the empirical analysis of tax burden and economic growth in Xiangxi. This part first analyzes the relationship between tax revenue and economic growth in Xiangxi, and then, from the perspective of empirical analysis, obtains the relationship between economic growth, tax growth and fiscal growth in Xiangxi. The results show that there is a negative correlation between tax revenue growth and economic growth, and a positive correlation between fiscal revenue and economic growth. The fourth part is the analysis of the unreasonable tax burden in Xiangxi. This part analyzes the reasons for the unreasonable tax burden in Xiangxi from four aspects of economic development, industrial structure, economic policy and tax policy. Finally, by analyzing the unreasonable reasons of the tax burden in Xiangxi, and combining with the conclusion of the relationship between the economic growth, tax revenue growth and financial growth of Xiangxi, the paper makes a corresponding analysis of the economic growth. The industrial structure and tax revenue increase put forward the countermeasures to promote the tax growth and economic growth in Xiangxi.
【学位授予单位】：吉首大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F127

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