| 安徽省税收负担与经济增长协调性的实证研究(1978-2006) |
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| 引用本文： | 杨良金.安徽省税收负担与经济增长协调性的实证研究(1978-2006)[J].安徽教育学院学报,2007,25(5):50-55. |
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| 作者姓名： | 杨良金 |
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| 作者单位： | 合肥师范学院,经济系,安徽,合肥,230061 |
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| 基金项目： | 安徽省教育厅青年教师资助课题“中国新一轮税制优化的理论分析与政策探讨”(课题编号:2006jqw116)的阶段性成果 |
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| 摘 要： | 通过计量经济学的多元回归模型、协整检验和格兰杰因果关系检验对1978—2006年安徽省的税收负担和税收弹性等问题进行定量分析,结果表明经济总量和财政收入之间存在一种长期的均衡关系,但财政收入变动对GDP变动没有显著影响;财政收入变动是财政支出变动的原因,而财政支出变动不是财政收入变动的原因,说明安徽省财政收支总体上还是一种"量入为出",而非"量出为入"的结构。
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| 关 键 词： | 税收负担 税收弹性 经济增长 安徽 |
| 文章编号： | 1001-5116（2007）05-0050-06 |
| 收稿时间： | 2007-06-06 |
| 修稿时间： | 2007年6月6日 |
Quantitative Analysis on the Relation between Tax burden and Economic Growth in Anhui province from 1978 to 2006 |
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| YANG Liang-jin.Quantitative Analysis on the Relation between Tax burden and Economic Growth in Anhui province from 1978 to 2006[J].Journal of Anhui Institute of Education,2007,25(5):50-55. |
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| Authors: | YANG Liang-jin |
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| Institution: | Economics Department, Hefei Teachers College, Hefei 230061, China |
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| Abstract: | Through econometrical multiple regression analysis,Johansen cointegration test and Granger causality test,we carried out quantitative research about the questions such as tax burden,tax elasticity etc.in Anhui province from 1978 to 2006,and found that there was a balanced relationship between GDP and fiscal revenue of Anhui province.However we also found that the change of fiscal revenue had significant influence on the change of GDP;the change of fiscal revenue was the Granger cause for the change of fiscal expenditure;the change of fiscal expenditure was not the Granger cause for the change of fiscal revenue.So we drew out the conclusion that the causality of the fiscal expenditure and fiscal revenue was "cut one's coat according to one's cloth". |
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| Keywords: | tax burden tax elasticity GDP growth Anhui province |
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