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近年来,我国税收增长超过了经济增长的速度,财税理论界和实务界都给予了高度关注,针对经济增长与税收增长展开了激烈讨论,甚至有些人认为我国税收收入已经处于“超常增长”状态。面对这种情况,该文通过借鉴宏观税负理论和税收弹性理论,用具体的数据对我国经济增长与税收的关系做了一些探讨,并提出笔者自己的看法。
In recent years, the tax revenue in our country has exceeded the speed of economic growth. Both the fiscal and tax theoretical circles and the practical circles have paid close attention to it. There has been heated discussion on the relationship between economic growth and tax revenue. Some even think that our tax revenue is already at an “extraordinary growth” . Facing this kind of situation, this article makes some discussions on the relationship between economic growth and tax in our country by referring to macro tax burden theory and tax elasticity theory, and puts forward my own opinion.