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税收收入弹性是表示税收增长对经济增长的反映程度的指标。利用1995年-2009年福建省国税收入数据对其弹性从总体和结构两个层面进行实证检验,并深入分析影响国税税收收入弹性波动的因素。在加快建设海峡西岸经济区之际,正确认识国税税收收入所能发挥的作用,并保持适当的弹性对福建经济有着深远的影响。
Tax revenue elasticity is an indicator of the extent to which tax increases reflect economic growth. Using the data of Fujian Province tax revenue from 1995 to 2009, this paper empirically tests its flexibility from the overall and structural aspects and analyzes in depth the factors that affect the elasticity and volatility of tax revenue. While accelerating the construction of the economic zone on the west side of the Straits, it is of far-reaching impact on Fujian’s economy to correctly understand the role that tax revenue can play and to maintain proper flexibility.