摘要
利用1987～2006年间的相关数据，分别在税收收入、非税收入与经济增长间建立VAR模型，然后运用脉冲响应函数和方差分解方法研究前述两种关系的动态路径。从检验结果发现，我国税收收入较非税收入对经济增长的冲击力度更大，且为正向冲击，经济增长对其自身产生负面冲击。因此，现阶段我国政府一方面要严格限制非税规模，充分发挥税收的功能；另一方面，还要即时转变经济增长方式。
Based on the foundation of vector auto-regression model in accordance with the data from 1987 to 2006, this paper studies the dynamic mutual influence between tax revenue, non-tax revenue and economic growth in China using the impulse response function and variance decomposition. The result shows that the tax revenue has a stronger positive impact on economic growth than non-tax revenue; and economic growth has a negative impact on itself. Therefore, the government should strictly limit the scale of non-tax revenue and give full play to the function of tax revenue. And it is necessary to change the economic growth mode immediately.
出处
《山东财政学院学报》
2008年第6期3-8,共6页
Journal of Shandong Finance Institute
关键词
经济增长
税收收入
非税收入
Economic Growth
Tax Revenue
Non-tax Revenue
Impulse Response Function
Variance Decomposition
