聚类模型在地方税收分析中的应用——以贵州省经济强县为例

Application of clustering models in the local tax revenue:a case study of the developed counties in Guizhou Province

分别利用GDP增幅与税负,税收优惠率与招商引资到位资金,税负、边际税负、税收弹性和地税收入增幅等税收经济指标建立了贵州省27个经济强县地方税收分析的3个聚类模型,并对聚类结果进行解读.

Three clustering models were presented about 27 counties in Guizhou Province,where many tax economic indicators including GDP growth and tax burden,rate of tax in contives and attracting in vestment funds,tax burden、tax elasticity、tax growth were used,and the clstering results were interpreted.