【摘要】 文章以Cobb-Douglas生产函数模型为理论基础,通过实证分析方法,对陕西省税收结构合理性进行研究。结果表明:流转税类、所得税类、财产税类、特定目的税类对陕西省经济增长和收入分配无显著影响,没有发挥其应有的作用。资源税和行为税税收份额的增加虽然会提高经济总体规模,但同时会拉大资本和劳动要素的收入分配差距。基于以上分析,提出陕西省税收结构优化改革的建议。更多还原

【Abstract】 This paper based on production function of Cobb-Douglas,with application of empirically analysis researched the rationality of tax structure in Shaanxi province.The results show that:the category of turnover taxes,the category of income taxes,the category of property and the category of taxes for special purposes donnot have significant effects on economic growth and income distribution in Shaanxi province,which means these taxes do not have the functions that they should have.The increasing in total collections from the category of resource taxes and the category of behavior taxes will result in increasing of the economic scale,meanwhile it will result in increasing of the gap between the capital-owner and the laborowner income distribution.Based on the above analysis,this paper provides suggestions about tax structure of Shaanxi province.更多还原