山东省税收收入与经济增长相关性研究

发布时间：2018-04-13 00:30

本文选题：税收收入 + 经济增长　；参考：《山东财经大学》2013年硕士论文

【摘要】：经济增长问题备受瞩目，经济学界一直以来都把推进社会生产力进步与国民财富增长作为研究的热点问题。经济增长的推动因素一是靠市场机制的内在调节作用，还有就是靠国家宏观经济政策的外在促进作用。而税收政策又是国家宏观经济政策中的主要政策。因此对税收收入与经济增长间的关系进行研究有着极为重要的现实和理论意义。本文首先对税收与经济增长的一般理论进行了阐释，在此基础上将山东省税收和经济增长情况与我国东部七省进行比较。为了更为全面的反映山东省的税负水平，从纵向上，对山东省的税负情况进行了分产业、分税种的更为全面的研究。在对山东省税收收入和经济增长情况进行了全面的研究后，建立了各要素影响下的山东省税收收入增长模型，力图全面、完整的分析各个因素对税收收入产生的影响。第二个模型是税收收入和经济增长的协整模型主要是针对税收与经济增长之间的短期波动与长期均衡进行研究，运用Granger因果检验，对税收收入和经济增长在不同滞后期的关系进行研究，从而判断山东省税收收入与经济增长之间的相关性。最后，本文在总结研究结论的基础上，从优化产业结构、鼓励扩张消费需求、强化税收征管、其他配套措施等四个方面提出政策建议，以促进山东省税收与经济增长之间的协调发展。
[Abstract]:The issue of economic growth has attracted much attention. The economic circles have always regarded the promotion of social productivity progress and the growth of national wealth as hot issues.The driving factor of economic growth is the internal regulation of market mechanism and the external promotion of national macroeconomic policy.And the tax policy is the main policy in the national macroeconomic policy.Therefore, it is of great practical and theoretical significance to study the relationship between tax revenue and economic growth.This paper first explains the general theory of taxation and economic growth, and then compares the tax revenue and economic growth of Shandong Province with the seven eastern provinces of China.In order to reflect the level of tax burden in Shandong Province, the paper makes a more comprehensive study on the tax burden of Shandong Province by industry and tax.After a comprehensive study of the situation of tax revenue and economic growth in Shandong Province, a model of tax revenue growth in Shandong Province is established under the influence of various factors, in order to analyze the effects of various factors on tax revenue comprehensively and completely.The second model is the cointegration model of tax revenue and economic growth, which mainly focuses on the short-term fluctuation and long-term equilibrium between tax revenue and economic growth, and applies the Granger causality test.This paper studies the relationship between tax revenue and economic growth in different lag periods, so as to judge the correlation between tax revenue and economic growth in Shandong Province.Finally, on the basis of summing up the research conclusions, this paper puts forward policy recommendations from four aspects: optimizing the industrial structure, encouraging the expansion of consumer demand, strengthening tax collection and administration, and other supporting measures.In order to promote Shandong Province tax and economic growth between the coordinated development.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7;F127;F224

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