经济增长一向是国家宏观经济调控的主要目标之一,而税收是国家进行宏观经济调控的主要财政政策工具。基于经济增长理论,就税收对经济增长的影响机制,税收及税种结构、税负结构影响经济增长的传导路径,税收与经济增长之间的数量关系等方面的研究进行分析和述评,对于相关领域研究的深化具有一定的借鉴和参考价值。 Economic growth has always been one of the major goals of the country’s macroeconomic regulation and control. Taxation is a major fiscal policy tool for the macroeconomic regulation and control of the country. Based on economic growth theory, this paper analyzes and comments on the research on the mechanism of tax revenue impact on economic growth, the structure of tax revenue and tax structure, the conduction path of tax structure affecting economic growth, and the quantitative relationship between tax revenue and economic growth. The deepening of research has some reference and reference value.