摘要
依据协整和多元线性回归理论,分析了平顶山市1988—2006年经济发展和税收的关系,建立了GDP对税收影响的关系模型;并在考虑其它因素的情况下,给出了GDP和税收相互关系的长期均衡模型,对于调整现行税负、促进经济稳定增长提供了科学的理论依据.
This paper analyses the relation of the economiac development and taxation in Pingdingshan of Henan from 1988 to 2006 by the theory of co-integration and multivariate linear regression, and establishes model on relation of what GDP affects taxation. Moreover, taking other factors into account, gives secular equilibrium model on relation of GDP and taxation. This provides scientific theory to modifying present taxation rate and promoting stably economic increase.
出处
《河南科学》
2009年第3期354-357,共4页
Henan Science
基金
河南省科技厅科学研究计划项目(072400440450)
关键词
经济发展
税收
数理分析
economic development
taxation
mathematical analysis