文献类型：期刊文献

中文题名：河南省经济增长、财政支出与税收收入的动态计量分析

英文题名：A Dynamic Empirical Analysis of Economic Growth,Fiscal Expenditure and Tax Revenue in Henan Province

作者：郝秀琴[1]

机构：[1]河南财经政法大学财政税务系

第一机构：河南财经政法大学财政税务学院

年份：2011

期号：4

起止页码：46-50

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2008】；CSSCI:【CSSCI2010_2011】；

基金：河南省政府招标研究课题(2009B094);河南省高等学校青年骨干教师资助计划项目(2009GGJS-072)

语种：中文

中文关键词：税收收入;经济增长;财政支出;实证分析;河南省

外文关键词：tax revenue; economic growth; fiscal expenditure; empirical analysis; Henan Province

摘要：河南省宏观税负偏低的原因及其合意性成为目前亟待研究的问题。对河南省经济增长、财政支出与税收收入的相关性进行的实证分析表明:河南省经济增长、财政支出与税收收入存在稳定可靠的长期均衡关系。短期内,税收收入的变化受到经济增长和财政支出的影响并不显著,经济增长、财政支出不是税收收入变化的原因。从长期看,正税清费、优化经济结构、转变经济发展方式、提高经济运行质量和效益是提高河南省税收负担的根本。
The reasons that macro tax burden of Henan Province is too low and its desirability have become an urgent problem to be researched. Based on the data from 1978 to 2008, through co-integration analysis, error correction model and Granger causality test, the author comes to the conclusion that a reliable long-term equilibrium relationship exists between tax revenue, economic growth and finan- cial expenditure. In the short term, the change in tax revenue is not significantly affected by economic growth and fiscal expenditure. Economic growth and financial expenditure are not the Granger reasons for tax revenue. In the long run, correcting taxes and clarifying fees, optimizing economic structure, converting economic growth mode, improving the quality and efficiency of economic operation are the fundamental measures to improve the tax burden of Henan Province.