摘要
本文通过建立税收与GDP等主要经济变量之间的时间序列模型和岭回归模型等,讨论了税收与经济指标之间的数量关系。
In the past 10 years, the tax revenue increased by an average of 125.6% per year. The main cause and reason are economic growth , and the law change of tax oneself. The paper discusses the quantitative relationship between tax revenue and economic indexes, with time series model between tax and GDP .
出处
《税务研究》
CSSCI
北大核心
2005年第7期10-13,共4页
基金
国家社会科学基金资助(04BTJ009)。
