辽宁省税收收入与经济增长的相关性研究

发布时间：2018-05-11 03:12

本文选题：经济增长 + 税收收入　；参考：《沈阳大学》2013年硕士论文

【摘要】：经济增长决定税收增长，税收对经济具有反作用，这是经济增长与税收收入之间的基本关系。税收收入与经济增长之间的相关性问题一直备受理论界关注，但由于时代的不同，区域的不同，税收收入与经济增长之间的相关性会表现出不同的特征。辽宁省是我国的重工业基地，对东北地区经济的发展起着举足轻重的作用。随着辽宁省经济持续稳定地发展，其税收收入也实现了稳定增长。但是辽宁省税收收入与经济增长之间是否协调发展？本文的目的就是通过比较分析和实证分析，得出辽宁省税收收入和经济增长的主要特征和存在的问题，深入揭示税收收入与经济增长之间的内在联系，并提出能够促进辽宁省经济和税收收入协调发展的政策建议，为将来制定有关经济和税收发展的决策提供参考和依据。论文主要包括四部分内容：第一部分综述了税收收入与经济增长的相关理论。首先，简要阐述了税收收入和经济增长方面的理论，其次，系统梳理了亚当.斯密、凯恩斯学派的税收与经济增长理论；第二部分主要分析了辽宁省税收收入与经济增长的相关性。首先比较客观地分析了辽宁省税收收入和经济增长等相关变量，并将这些变量的发展趋势与全国及东部经济带其它省市进行图示对比分析；其次，利用计量模型对税收收入与GDP总量之间、税收收入与三次产业之间的相关性进行了实证分析，并以巴罗模型为基础，采用计量分析的方法估算出了辽宁省的最优宏观税负水平；第三部分根据以上的比较分析和实证分析得出的结论，，揭露出辽宁省税收收入和经济增长存在的问题，并指出这些问题会产生的影响；第四部分是依据实证分析得出的结论和发现的问题，提出相应的对策建议。
[Abstract]:Economic growth determines tax growth and tax is counterproductive to the economy. This is the basic relationship between economic growth and tax revenue. The correlation between tax revenue and economic growth has always been concerned by the theoretical circles. However, the correlation between tax revenue and economic growth will show a lack of correlation due to different times and different regions. The same characteristics. Liaoning province is a heavy industrial base in China and plays an important role in the economic development of Northeast China. With the sustained and stable development of the economy of Liaoning Province, its tax revenue has also achieved steady growth. But whether the tax revenue and economic growth of Liaoning province coordinated development? The purpose of this article is to compare and analyze it. And empirical analysis, the main characteristics and existing problems of tax revenue and economic growth in Liaoning province are obtained, and the internal relationship between tax revenue and economic growth is revealed, and the policy suggestions are put forward to promote the coordinated development of economic and tax revenue in Liaoning Province, which will provide reference for future decisions on economic and tax development. Basis.
The thesis mainly includes four parts: the first part summarizes the related theories of tax revenue and economic growth. First, the theory of tax revenue and economic growth is briefly expounded. Secondly, the theory of tax and economic growth of Adam Smith, Keynes school is systematically combed, and the second part mainly analyzes the tax revenue of Liaoning province. The correlation of economic growth is analyzed objectively, and the relevant variables such as tax revenue and economic growth in Liaoning are analyzed objectively, and the development trend of these variables is compared with the other provinces and cities of the national and eastern economic zones. Secondly, the tax revenue and the total amount of GDP, the tax revenue and the three industry are analyzed by the econometric model. On the basis of the baro model, the best macro tax burden of Liaoning is estimated by the method of econometric analysis. The third part reveals the problems of tax revenue and economic growth in Liaoning province according to the conclusion of the comparative analysis and empirical analysis above, and points out that these problems will be solved. The fourth part is based on the conclusions and problems found in the empirical analysis, and puts forward corresponding countermeasures and suggestions.

【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7;F127

【参考文献】