摘要
本文选取1994-2006年全国各省、直辖市、自治区的税收收入和经济方面的相关数据,采用计量的方法将经济发展水平、经济结构、经济质量分别与东部、中部、西部及直辖市这四个地区的税收负担进行了定量分析。结果表明,相同经济因素与不同地区税收负担的相关性有所不同,即使在相关性相同的情况下,其影响程度也存在着一定的差别。为了地区经济能够持续发展,根据各地区的不同情况,用调整税收优惠力度、完善税收制度等方法来减少地区税负不合理的地方。
The paper uses tax revenue and the relevant data of economy of the provinces, autonomous regions and municipalities between 1994 and 2006 to analyse empirically the level of economic development, economic structure and quality of the economy with the tax burden of the eastern, central, western areas and municipalities respectively. The conclusion indicates that the relevance between the same economic factors and tax burden of different regions is different. The degree of influence is also different in the same relevance. In order to keep regions dcvclopeing continuously, according to different conditions of areus, it can adjust the intensity of tax incentives, improve the system of tax and reduce unreasonable tax burden of areus.
出处
《财经论丛》
CSSCI
北大核心
2008年第4期34-40,共7页
Collected Essays on Finance and Economics
关键词
经济因素
税收负担
实证研究
economic factors
tax burden
empirical analysis
