统计研究 ›› 2005, Vol. 22 ›› Issue (1): 20-5.

• 论文 • 上一篇    下一篇

结构调整中的税收与经济增长关系

张伦俊   

  1. 南京审计学院
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2005-01-15 发布日期:2005-01-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2005-01-15 Published:2005-01-15

Abstract: The paper discusses the relationship between taxes and economic growth while adjusting industrial, regional and ownership structure, conducts comparative analysis by using tax elasticity, tax burden and harmonious coefficient, considers that the shift of economic structure is an important cause of tax change. The author thinks that the current relationship between taxes and economic growth is generally harmonized, but unbalance exists between industries and regions.