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结构调整中的税收与经济增长关系 被引量:19

The Relationship between Taxes and Economic Growth in the Circumstance of Struct ural Adjustment
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摘要 The paper discusses the relationship between taxes and economic growth while adj usting industrial,regional and ownership structure,conducts comparative analysis by using tax elasticity,tax burden and harmonious coefficient,considers that th e shift of economic structure is an important cause of tax change.The author thi nks that the current relationship between taxes and economic growth is generally harmonized,but unbalance exists between industries and regions. The paper discusses the relationship between taxes and economic growth while adj usting industrial,regional and ownership structure,conducts comparative analysis by using tax elasticity,tax burden and harmonious coefficient,considers that th e shift of economic structure is an important cause of tax change.The author thi nks that the current relationship between taxes and economic growth is generally harmonized,but unbalance exists between industries and regions.
作者 张伦俊
机构地区 南京审计学院
出处 《统计研究》 CSSCI 北大核心 2005年第1期20-24,共5页 Statistical Research
基金 国家社会科学基金项目 (0 4BTJ0 0 9)的研究成果之一。
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