税收与经济增长关系的实证研究
目 录
一、引言 1
（一） 研究背景 1
（二） 研究意义 1
（三） 文献综述 2
（四） 研究目标、内容和研究方法 4
二、税收增长与经济增长的理论分析和现状分析 5
（一） 税收与经济增长相关理论 5
（二） 我国当前的税收与经济现状分析 8
三、我国税收与经济增长关系的实证探究 13
（一） 税收的弹性分析 13
（二） 我国税收收入与国内生产总值的实证研究 15
四、相关结论及有关政策建议 17
（一） 相关结论 17
（二） 政策建议 18
参考文献 20
致谢 22
ABSTRACT
Tax is one of the most basic sources of income for the national governments, and can provide important material security in the process of government’s exercising the national macro-control function. The social tax collection’s process enables private individuals to reduce the money on spending in reinvestment and consumer products, thereby allowing more quantity of the disposable resources’s retention. In addition, the government can use the tax revrnue to build public facilities within society, to provide public goods for community, and to improve the quality of life and social environ
*好棒文|www.hbsrm.com +Q: 3 5 1 9 1 6 0 7 2
s retention. In addition, the government can use the tax revrnue to build public facilities within society, to provide public goods for community, and to improve the quality of life and social environment of members of society. Tax is closely related to economic growth in the way of playing the positive role of promoting investment and economic growth. And based on studying the relationship between tax revenue and economic growth in theory, and analyzing the scientific principle of tax revenue and economic growth, the economic law and tax law can play a more active role in economic development.
Under the above context, this paper attempts to make efforts in the research of the internal relationship between the taxation and economic growth, which based on the tax and GDP of china from 2001 to 2015. Firstly, the paper introduces the internal scientific theory of tax and economic growth; then apply the growth rate and macro tax burden and use the empirical analysis to study the economic operation and tax revenue of the 15 years, thereby, drawing to the conclusion of the research shows that the economic development in china is relatively reasonable in the long run. On the basis of this study, we study the stability of tax revenue and economic growth, make full use of the data of 15-year tax elasticity calculation, ADF test and cointegration test, and finally propose the relevant counter measures to coordinate the development of tax and economic growth. And in the view of the tax elasticity, industrial coordination and composition, tax collection and management, and other aspects of the outstanding problems are proposed.
Key words: Tax revenue; economic growth; ADF test; cointegration test
一、引言
（一）研究背景
推动经济增长这个方面的课题，不仅代表着能够推动社会生产力不断发展进步和社会财富持续健康增长的重要力量，也作为各经济学家们不断使用不同方式从不同角度研究的热点问题。并且此课题是国家对经济进行宏观调控的相关政策制定的三个主要目标中的一个，能够为一个国家摆脱贫困落后状态、完成现代化、提高居民生活水平方面打下物质和基础的重要保障。在国家实施改革开放后，我国的教育水平显著提高，人均的收入也明显增多，由医疗水平提高所导致的人均寿命提高等方面均能够充分地表明我国的经济已经处在贫困转变成富裕的过程中。2017年，在我国的中央经济工作会议中提出了对经济运行保持稳定发展的基调并对此保持积极的态度，并且在国家的重要会议上,促进经济又好又快发展始终使其探讨与决定的重要内容，且由于我国是亚洲国家的中心以及世界发展中国家的代表，在全球化局势中发挥积极作用并力图挤入到世界前列中，因而必须以经济建设为中心。而我国在进行经济发展的力量源泉中，一方面主要是通过市场机制内部主动发挥监管作用的动态机制带来，另一方面则是国家宏观经济政策制定实施中所具备的宏观促进角色所推动。在国家管理部门对经济运行进行宏观管理时，一般是把财政
一、引言 1
（一） 研究背景 1
（二） 研究意义 1
（三） 文献综述 2
（四） 研究目标、内容和研究方法 4
二、税收增长与经济增长的理论分析和现状分析 5
（一） 税收与经济增长相关理论 5
（二） 我国当前的税收与经济现状分析 8
三、我国税收与经济增长关系的实证探究 13
（一） 税收的弹性分析 13
（二） 我国税收收入与国内生产总值的实证研究 15
四、相关结论及有关政策建议 17
（一） 相关结论 17
（二） 政策建议 18
参考文献 20
致谢 22
ABSTRACT
Tax is one of the most basic sources of income for the national governments, and can provide important material security in the process of government’s exercising the national macro-control function. The social tax collection’s process enables private individuals to reduce the money on spending in reinvestment and consumer products, thereby allowing more quantity of the disposable resources’s retention. In addition, the government can use the tax revrnue to build public facilities within society, to provide public goods for community, and to improve the quality of life and social environ
*好棒文|www.hbsrm.com +Q: 3 5 1 9 1 6 0 7 2
s retention. In addition, the government can use the tax revrnue to build public facilities within society, to provide public goods for community, and to improve the quality of life and social environment of members of society. Tax is closely related to economic growth in the way of playing the positive role of promoting investment and economic growth. And based on studying the relationship between tax revenue and economic growth in theory, and analyzing the scientific principle of tax revenue and economic growth, the economic law and tax law can play a more active role in economic development.
Under the above context, this paper attempts to make efforts in the research of the internal relationship between the taxation and economic growth, which based on the tax and GDP of china from 2001 to 2015. Firstly, the paper introduces the internal scientific theory of tax and economic growth; then apply the growth rate and macro tax burden and use the empirical analysis to study the economic operation and tax revenue of the 15 years, thereby, drawing to the conclusion of the research shows that the economic development in china is relatively reasonable in the long run. On the basis of this study, we study the stability of tax revenue and economic growth, make full use of the data of 15-year tax elasticity calculation, ADF test and cointegration test, and finally propose the relevant counter measures to coordinate the development of tax and economic growth. And in the view of the tax elasticity, industrial coordination and composition, tax collection and management, and other aspects of the outstanding problems are proposed.
Key words: Tax revenue; economic growth; ADF test; cointegration test
一、引言
（一）研究背景
推动经济增长这个方面的课题，不仅代表着能够推动社会生产力不断发展进步和社会财富持续健康增长的重要力量，也作为各经济学家们不断使用不同方式从不同角度研究的热点问题。并且此课题是国家对经济进行宏观调控的相关政策制定的三个主要目标中的一个，能够为一个国家摆脱贫困落后状态、完成现代化、提高居民生活水平方面打下物质和基础的重要保障。在国家实施改革开放后，我国的教育水平显著提高，人均的收入也明显增多，由医疗水平提高所导致的人均寿命提高等方面均能够充分地表明我国的经济已经处在贫困转变成富裕的过程中。2017年，在我国的中央经济工作会议中提出了对经济运行保持稳定发展的基调并对此保持积极的态度，并且在国家的重要会议上,促进经济又好又快发展始终使其探讨与决定的重要内容，且由于我国是亚洲国家的中心以及世界发展中国家的代表，在全球化局势中发挥积极作用并力图挤入到世界前列中，因而必须以经济建设为中心。而我国在进行经济发展的力量源泉中，一方面主要是通过市场机制内部主动发挥监管作用的动态机制带来，另一方面则是国家宏观经济政策制定实施中所具备的宏观促进角色所推动。在国家管理部门对经济运行进行宏观管理时，一般是把财政
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