本文選題：經(jīng)濟增長 + 稅收收入��； 參考：《沈陽大學》2013年碩士論文

【摘要】：經(jīng)濟增長決定稅收增長，稅收對經(jīng)濟具有反作用，這是經(jīng)濟增長與稅收收入之間的基本關(guān)系。稅收收入與經(jīng)濟增長之間的相關(guān)性問題一直備受理論界關(guān)注，但由于時代的不同，區(qū)域的不同，稅收收入與經(jīng)濟增長之間的相關(guān)性會表現(xiàn)出不同的特征。遼寧省是我國的重工業(yè)基地，對東北地區(qū)經(jīng)濟的發(fā)展起著舉足輕重的作用。隨著遼寧省經(jīng)濟持續(xù)穩(wěn)定地發(fā)展，其稅收收入也實現(xiàn)了穩(wěn)定增長。但是遼寧省稅收收入與經(jīng)濟增長之間是否協(xié)調(diào)發(fā)展？本文的目的就是通過比較分析和實證分析，得出遼寧省稅收收入和經(jīng)濟增長的主要特征和存在的問題，深入揭示稅收收入與經(jīng)濟增長之間的內(nèi)在聯(lián)系，并提出能夠促進遼寧省經(jīng)濟和稅收收入?yún)f(xié)調(diào)發(fā)展的政策建議，為將來制定有關(guān)經(jīng)濟和稅收發(fā)展的決策提供參考和依據(jù)。 論文主要包括四部分內(nèi)容：第一部分綜述了稅收收入與經(jīng)濟增長的相關(guān)理論。首先，簡要闡述了稅收收入和經(jīng)濟增長方面的理論，其次，系統(tǒng)梳理了亞當.斯密、凱恩斯學派的稅收與經(jīng)濟增長理論；第二部分主要分析了遼寧省稅收收入與經(jīng)濟增長的相關(guān)性。首先比較客觀地分析了遼寧省稅收收入和經(jīng)濟增長等相關(guān)變量，并將這些變量的發(fā)展趨勢與全國及東部經(jīng)濟帶其它省市進行圖示對比分析；其次，利用計量模型對稅收收入與GDP總量之間、稅收收入與三次產(chǎn)業(yè)之間的相關(guān)性進行了實證分析，并以巴羅模型為基礎(chǔ)，采用計量分析的方法估算出了遼寧省的最優(yōu)宏觀稅負水平；第三部分根據(jù)以上的比較分析和實證分析得出的結(jié)論，，揭露出遼寧省稅收收入和經(jīng)濟增長存在的問題，并指出這些問題會產(chǎn)生的影響；第四部分是依據(jù)實證分析得出的結(jié)論和發(fā)現(xiàn)的問題，提出相應(yīng)的對策建議。
[Abstract]:Economic growth determines tax growth and tax is counterproductive to the economy. This is the basic relationship between economic growth and tax revenue. The correlation between tax revenue and economic growth has always been concerned by the theoretical circles. However, the correlation between tax revenue and economic growth will show a lack of correlation due to different times and different regions. The same characteristics. Liaoning province is a heavy industrial base in China and plays an important role in the economic development of Northeast China. With the sustained and stable development of the economy of Liaoning Province, its tax revenue has also achieved steady growth. But whether the tax revenue and economic growth of Liaoning province coordinated development? The purpose of this article is to compare and analyze it. And empirical analysis, the main characteristics and existing problems of tax revenue and economic growth in Liaoning province are obtained, and the internal relationship between tax revenue and economic growth is revealed, and the policy suggestions are put forward to promote the coordinated development of economic and tax revenue in Liaoning Province, which will provide reference for future decisions on economic and tax development. Basis.
The thesis mainly includes four parts: the first part summarizes the related theories of tax revenue and economic growth. First, the theory of tax revenue and economic growth is briefly expounded. Secondly, the theory of tax and economic growth of Adam Smith, Keynes school is systematically combed, and the second part mainly analyzes the tax revenue of Liaoning province. The correlation of economic growth is analyzed objectively, and the relevant variables such as tax revenue and economic growth in Liaoning are analyzed objectively, and the development trend of these variables is compared with the other provinces and cities of the national and eastern economic zones. Secondly, the tax revenue and the total amount of GDP, the tax revenue and the three industry are analyzed by the econometric model. On the basis of the baro model, the best macro tax burden of Liaoning is estimated by the method of econometric analysis. The third part reveals the problems of tax revenue and economic growth in Liaoning province according to the conclusion of the comparative analysis and empirical analysis above, and points out that these problems will be solved. The fourth part is based on the conclusions and problems found in the empirical analysis, and puts forward corresponding countermeasures and suggestions.

【學位授予單位】：沈陽大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.7;F127

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本文編號：1872152