本文選題：稅收收入 + 經(jīng)濟(jì)增長��； 參考：《山東財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：經(jīng)濟(jì)增長問題備受矚目，經(jīng)濟(jì)學(xué)界一直以來都把推進(jìn)社會生產(chǎn)力進(jìn)步與國民財(cái)富增長作為研究的熱點(diǎn)問題。經(jīng)濟(jì)增長的推動因素一是靠市場機(jī)制的內(nèi)在調(diào)節(jié)作用，還有就是靠國家宏觀經(jīng)濟(jì)政策的外在促進(jìn)作用。而稅收政策又是國家宏觀經(jīng)濟(jì)政策中的主要政策。因此對稅收收入與經(jīng)濟(jì)增長間的關(guān)系進(jìn)行研究有著極為重要的現(xiàn)實(shí)和理論意義。 本文首先對稅收與經(jīng)濟(jì)增長的一般理論進(jìn)行了闡釋，在此基礎(chǔ)上將山東省稅收和經(jīng)濟(jì)增長情況與我國東部七省進(jìn)行比較。為了更為全面的反映山東省的稅負(fù)水平，從縱向上，對山東省的稅負(fù)情況進(jìn)行了分產(chǎn)業(yè)、分稅種的更為全面的研究。在對山東省稅收收入和經(jīng)濟(jì)增長情況進(jìn)行了全面的研究后，建立了各要素影響下的山東省稅收收入增長模型，力圖全面、完整的分析各個因素對稅收收入產(chǎn)生的影響。第二個模型是稅收收入和經(jīng)濟(jì)增長的協(xié)整模型主要是針對稅收與經(jīng)濟(jì)增長之間的短期波動與長期均衡進(jìn)行研究，運(yùn)用Granger因果檢驗(yàn)，對稅收收入和經(jīng)濟(jì)增長在不同滯后期的關(guān)系進(jìn)行研究，從而判斷山東省稅收收入與經(jīng)濟(jì)增長之間的相關(guān)性。 最后，本文在總結(jié)研究結(jié)論的基礎(chǔ)上，從優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)、鼓勵擴(kuò)張消費(fèi)需求、強(qiáng)化稅收征管、其他配套措施等四個方面提出政策建議，以促進(jìn)山東省稅收與經(jīng)濟(jì)增長之間的協(xié)調(diào)發(fā)展。
[Abstract]:The issue of economic growth has attracted much attention. The economic circles have always regarded the promotion of social productivity progress and the growth of national wealth as hot issues.The driving factor of economic growth is the internal regulation of market mechanism and the external promotion of national macroeconomic policy.And the tax policy is the main policy in the national macroeconomic policy.Therefore, it is of great practical and theoretical significance to study the relationship between tax revenue and economic growth.This paper first explains the general theory of taxation and economic growth, and then compares the tax revenue and economic growth of Shandong Province with the seven eastern provinces of China.In order to reflect the level of tax burden in Shandong Province, the paper makes a more comprehensive study on the tax burden of Shandong Province by industry and tax.After a comprehensive study of the situation of tax revenue and economic growth in Shandong Province, a model of tax revenue growth in Shandong Province is established under the influence of various factors, in order to analyze the effects of various factors on tax revenue comprehensively and completely.The second model is the cointegration model of tax revenue and economic growth, which mainly focuses on the short-term fluctuation and long-term equilibrium between tax revenue and economic growth, and applies the Granger causality test.This paper studies the relationship between tax revenue and economic growth in different lag periods, so as to judge the correlation between tax revenue and economic growth in Shandong Province.Finally, on the basis of summing up the research conclusions, this paper puts forward policy recommendations from four aspects: optimizing the industrial structure, encouraging the expansion of consumer demand, strengthening tax collection and administration, and other supporting measures.In order to promote Shandong Province tax and economic growth between the coordinated development.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.7;F127;F224

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