吉林省税收收入与经济增长的实证研究

发布时间：2017-12-31 13:00

本文关键词：吉林省税收收入与经济增长的实证研究　出处：《吉林财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：振兴东北老工业基地，是党中央、国务院做出的重大决策，主要为促进区域协调发展而制定的总体战略。对促进经济的增长的各种因素，经济学家们进行了很多的研究，在市场经济中，税收作为一项政府行为是不可缺少的，同时，也是财政收入的主要来源。税收的增长与经济发展是密不可分的，一方面税收由经济决定，另一方面税收又反作用于经济，对经济起着重要的作用。首先，本文系统地阐述了宏观税负的一般理论，采用比较分析法，从横向的角度，把吉林省与全国各省和东北三省进行比较;再从纵向的角度，分地区、分产业、分行业对吉林省宏观税负结构进行全面研究，从不同的角度来研究分析吉林省宏观税负水平，同时也分析了吉林省的税收弹性。然后，从微观经济效应的角度，在对宏观税负水平分析的基础上，用Eviews构建吉林省税收增长模型和吉林省税收收入与经济增长的协整模型。模型一全面考虑影响税收收入的各项因素，运用OLS方法和SPSS方差扩大因子法分析各经济因素对税收的影响程度，尽最大可能的贴合现实情况。模型二研究税收收入和经济增长之间的长期稳定均衡关系，通过Granger因果检验，研究税收收入和经济增长之间的影响关系。模型三运用数据包络分析方法（DEA）对吉林省的税收征管效率进行了分析。最后，，本文在总结归纳的基础上，从优化产业结构、第三产业的发展前景等方面提出一些可行性建议，从而促进吉林省税收收入与经济增长之间的协调可持续发展。
[Abstract]:The revitalization of the old industrial base in Northeast China, the CPC Central Committee, the State Council to make major decisions, the overall strategy for promoting the coordinated development of regional development. The various factors to promote economic growth, economists have made a lot of research in the market economy, the tax revenue as a government behavior is indispensable, at the same time, the main source of is the fiscal revenue. Revenue growth and economic development are inseparable, a tax decided by economy, on the other hand the tax back to economy, plays an important role in the economy.
First of all, this paper systematically expounds the general theory of macro tax burden, by using the method of comparative analysis, from the horizontal angle, the Jilin Province, compared with other provinces and northeastern provinces; from the longitudinal angle, region, industry, industry of Jilin Province, the macro tax burden structure to a comprehensive study from different angles to study the macro tax burden of Jilin Province, but also analyzes the tax elasticity in Jilin province.
Then, from the perspective of micro economic effects, based on the analysis of macro tax burden on the construction of the Jilin province tax revenue growth model in Jilin province and the tax revenue and economic growth cointegration model with Eviews model. A comprehensive consideration of the factors that influence the tax revenue, using the OLS method and the SPSS variance of economic factors on the influence degree of each the tax scale factor analysis as much as possible to fit the reality. The long-run equilibrium relationship between model two of tax revenue and economic growth, through the Granger causality test, study the impact between tax revenue and economic growth. The relationship between the three models using data envelopment analysis (DEA) of Jilin province for tax collection efficiency the analysis.
Finally, based on the summary, this paper puts forward some feasible suggestions from the aspects of optimizing the industrial structure and the development prospect of the third industry, so as to promote the coordinated and sustainable development between Jilin's tax revenue and economic growth.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42;F224

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