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近年来,我国税收增长与经济增长的速度,引起了社会各界的广泛关注,针对经济增长与税收展开了激烈的讨论。本文从理论与实证两个方面对税收与经济增长关系进行研究,主要对1978~2008年间国内生产总值与各项税收的关系进行了实证研究,试图建立适当的模型、找出一定的规律、得出结论并提出建议。
In recent years, the speed of tax revenue growth and economic growth in our country has drawn wide attention from all walks of life and heated discussions on economic growth and tax revenue. This paper studies the relationship between tax revenue and economic growth from both theoretical and empirical aspects. It mainly conducts empirical research on the relationship between GDP and tax revenue from 1978 to 2008, attempts to establish an appropriate model and find out certain rules, Draw conclusions and make recommendations.