石家庄经济学院学报Issue(5)：74-78,5.DOI:10.13937/j.cnki.sjzjjxyxb.2015.05.012
地方税收收入与经济增长相关性研究--基于安徽省的实证分析
Research on the Relationship of Economic Growth and the Local Tax Revenue-an Empirical Analysis of Anhui Province
摘要
Abstract
The relationship has been an important research topic in economics theory between the economic growth and the tax which is an important source of national revenue.Based on 1994-2013 data of tax revenue and econom-ic growth of the Anhui province, the paper quantitatively analyzes the relationship between the tax revenue and eco-nomic growth by constructing error-correction model and comes to a conclusion that tax growth is based on the stable economic growth, but other factors cannot be ignored.In the short term, tax may deviate from economic growth e-quilibrium level, but can return to equilibrium level by adjusting .In the long term, tax depends on the economic growth which is not the only explanation factor for tax.At last, the article puts forward some suggestion on tax re-form and fiscal system according with the Anhui actual situation in order to promote more coordination between tax and economy development.关键词
经济增长/税收收入/协整检验/误差修正模型Key words
economic growth/tax revenue/co-integration test/error-correction model分类
管理科学引用本文复制引用
周艳..地方税收收入与经济增长相关性研究--基于安徽省的实证分析[J].石家庄经济学院学报,2015,(5):74-78,5.基金项目
国家社科基金项目（13CJY108）；中南财经政法大学研创计划（2015B0404）；安徽财经大学科研项目（ACKY1436）。 （）
