高质量视角下税收是否促进了经济增长:机制与实证

Does Taxation Promote Economy Growth from the Perspective of High-Quality Development:Mechanism and Demonstration

在阐释经济高质量发展内涵的基础上,分别构建了经济高质量增长和税收健康发展指标体系,并通过因子分析法降维处理得到经济高质量和税收健康的综合评分,构造出省级面板数据,对高质量视角下经济增长与税收发展的关系进行实证分析。研究结果表明,现阶段经济高质量增长与税收健康发展之间具有双向格兰杰影响;重点税源企业发展、税收产业结构优化、不同类型企业税收贡献比重改善和税收绿色化发展能有效促进经济高质量增长,而税收规模增加、增速过快对经济高质量增长具有抑制作用。

On the basis of explaining the connotation of high-quality development,this paper separately built two indicator systems for high-quality economic growth and healthy taxation development,and obtained their comprehensive scores through dimensionality reduction processing.Then we constructed the provincial panel data to empirically analyze the relationship between economic growth and taxation development from the perspective of high-quality development.The result showed that,there was twoway Granger effect between economic growth and taxation development.Cultivating key tax source enterprises,optimizing taxation structure,perfecting the proportion of tax contribution in different enterprises and the green development of taxation all had the promotion effect,while the expansion of taxation scale and the increase of growing speed both inhibited the high-quality development.