發(fā)布時間：2018-08-06 18:53

【摘要】：稅收收入水平與經(jīng)濟增長的關(guān)系一直是國內(nèi)外學者們關(guān)注的熱點問題。自上世紀90年代以來，國內(nèi)學者開始運用計量經(jīng)濟學的研究方法對稅收水平與經(jīng)濟增長的關(guān)系進行了研究分析，得出的結(jié)果各異。目前，針對這個問題的研究主要針對全國整體而言，少有學者對地區(qū)的稅收水平與經(jīng)濟增長問題進行專項研究。本文對稅收收入與經(jīng)濟增長的理論進行了整理與思考，，論述了稅收收入和經(jīng)濟增長的基本關(guān)系等方面。同時文章概述了湖南省稅收水平、經(jīng)濟增長情況，對兩者相關(guān)性進行了研究。作者收集、整理湖南省具體地方財政稅收收入與經(jīng)濟數(shù)據(jù)指標，對其進行了數(shù)據(jù)處理、現(xiàn)狀分析和實證分析，并進一步研究湖南省稅收收入與經(jīng)濟增長的聯(lián)動關(guān)系。通過實證研究發(fā)現(xiàn)了目前湖南省稅收發(fā)展與經(jīng)濟增長中存在的一些問題。因此在這個結(jié)論的基礎上提出了針對性的政策建議。政策建議的提出是在不違背我國基本稅收制度，又同時適應湖南省實際稅收與經(jīng)濟發(fā)展基礎上的，主要分為加強稅收征管、落實結(jié)構(gòu)性減稅、培植重點稅源、推進稅費改革四個層面，以期湖南省稅收收入與經(jīng)濟增長互動發(fā)展
[Abstract]:The relationship between the level of tax revenue and economic growth has been a hot issue concerned by scholars at home and abroad. Since the 1990s, domestic scholars began to use econometric research methods to analyze the relationship between tax revenue level and economic growth, and the results are different. At present, the research on this problem is mainly aimed at the whole country, and few scholars do special research on the tax level and economic growth of the region. In this paper, the theory of tax revenue and economic growth is sorted out and considered, and the basic relationship between tax revenue and economic growth is discussed. At the same time, the paper summarizes the level of taxation and economic growth in Hunan Province, and studies the correlation between the two. The author collects and collates the indexes of local fiscal revenue and economic data in Hunan Province, and makes data processing, current situation analysis and empirical analysis, and further studies the linkage relationship between tax revenue and economic growth in Hunan Province. Through the empirical study, we find some problems existing in the development of taxation and economic growth in Hunan Province. Therefore, on the basis of this conclusion, put forward targeted policy recommendations. The policy recommendations are put forward on the basis of not violating the basic tax system of our country and adapting to the actual taxation and economic development of Hunan Province at the same time. They are mainly divided into strengthening tax collection and management, implementing structural tax cuts, and cultivating key tax sources. Four levels of tax and fee Reform in order to promote the Interactive Development of tax Revenue and Economic growth in Hunan Province
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F127;F224

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