發(fā)布時間：2018-07-17 18:55

【摘要】：隨著經(jīng)濟水平的不斷提升，經(jīng)濟狀況逐漸由“量”的增加向“質(zhì)”的飛躍轉(zhuǎn)變。經(jīng)濟可持續(xù)發(fā)展離不開稅收政策的支持，政府可以通過稅收政策調(diào)節(jié)經(jīng)濟發(fā)展。稅收乘數(shù)理論闡釋稅收的增長引起經(jīng)濟反向增長規(guī)律，因而，研究經(jīng)濟發(fā)展與稅收的關(guān)系，把握兩者的聯(lián)動關(guān)系，為實現(xiàn)經(jīng)濟發(fā)展提供有力的稅收政策建議。 本文從稅收負擔(dān)和稅收結(jié)構(gòu)的角度，，分析分稅制后經(jīng)濟發(fā)展與稅收的關(guān)系�；诳ㄋ�.庫普曼模型和巴羅模型分別研究經(jīng)濟發(fā)展與稅收的靜態(tài)關(guān)系，得出稅收負擔(dān)對經(jīng)濟發(fā)展呈現(xiàn)反向作用，稅收結(jié)構(gòu)中流轉(zhuǎn)稅與所得稅對綠色GDP作用機制相反。通過對綠色GDP、稅收負擔(dān)及主體稅收數(shù)據(jù)的平穩(wěn)性檢驗，協(xié)整分析數(shù)據(jù)間的長期均衡關(guān)系；用格蘭杰因果檢驗綠色GDP、主體稅收與稅收負擔(dān)間因果關(guān)系，并建立VAR模型分析經(jīng)濟發(fā)展與稅收負擔(dān)、經(jīng)濟發(fā)展與主體稅收的動態(tài)關(guān)系。最后，提出適應(yīng)經(jīng)濟發(fā)展的稅收可持續(xù)政策。
[Abstract]:With the continuous improvement of economic level, the economic situation has gradually changed from the increase of quantity to the leap of quality. Sustainable economic development can not be separated from the support of tax policy, the government can adjust economic development through tax policy. The theory of tax multiplier explains the law of economic growth caused by the growth of tax revenue. Therefore, to study the relationship between economic development and tax revenue, to grasp the linkage between them, and to provide effective tax policy suggestions for the realization of economic development. From the perspective of tax burden and tax structure, this paper analyzes the relationship between economic development and taxation after tax sharing. Based on Cass. Kupman model and Barrow model respectively study the static relationship between economic development and tax revenue. It is concluded that tax burden has a negative effect on economic development, and the mechanism of turnover tax and income tax on green GDP is opposite in tax structure. By testing the stability of green GDP, tax burden and principal tax data, cointegration analysis of the long-term equilibrium relationship between the data, Granger causality test green GDP, the causal relationship between tax revenue and tax burden, A VAR model is established to analyze the dynamic relationship between economic development and tax burden, and between economic development and tax revenue. Finally, it puts forward the sustainable tax policy to adapt to the economic development.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F124;F812.42;F224

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