结构调整中的税收与经济增长关系

被引:18
作者
张伦俊
机构
[1] 南京审计学院
关键词
税收; 经济增长; 产业结构; 地区结构; 所有制结构;
D O I
10.19343/j.cnki.11-1302/c.2005.01.007
中图分类号
F224 [经济数学方法];
学科分类号
0701 ; 070104 ;
摘要
The paper discusses the relationship between taxes and economic growth while adj usting industrial,regional and ownership structure,conducts comparative analysis by using tax elasticity,tax burden and harmonious coefficient,considers that th e shift of economic structure is an important cause of tax change.The author thi nks that the current relationship between taxes and economic growth is generally harmonized,but unbalance exists between industries and regions.
引用
收藏
页码:20 / 24
页数:5
相关论文
共 2 条
[1]   我国经济税源的产业与行业税负结构分析 [J].
张培森 ;
付广军 .
数量经济技术经济研究, 2003, (05) :5-14
[2]  
中国税收报告[M]. 中国财政经济出版社 , 张培森,刘新利主编, 2003