上海市税收征管效率提高的定量测算与分析:1994—2007

Measurement and Analysis on Contribution Ratio of Tax Collection Efficiency to Tax Revenue Growth in Shanghai City:1994-2007

征管效率提高对税收增长贡献的测算是税收理论研究中的一个薄弱环节,文章用Solow余值法对1994—2007年间的上海市税收征管效率进行了定量测算,结果表明在此期间税收征管效率对上海市税收增长的贡献率约为43.86%,文章最后分析了税收征管效率大幅提高的原因及其政策含义。

A weak aspect in study on taxation theory is contribution ratio of improvement in efficiency of tax administration to tax revenue growth. Efficiency of tax administration during 1994 -2007 in Shanghai was measured on the basis of Solow＇s residual method in the paper. The result shows that contribution ratio of in efficiency of tax administration to tax revenue growth is 43.86 percent. Lastly, the causes of improvement of efficiency of tax administration and its policy implications were analyzed.