【摘要】 运用协整检验和误差修正模型,以湖南省1970~2004年的数据为样本,对湖南省税收收入与经济增长相关性进行的实证分析表明:湖南省经济增长与税收增长基本协调,但是,在湖南省税收收入高增长的同时,也存在税收收入的弹性相对偏低的问题。这一方面说明税务部门征收管理工作的进步,另一方面也说明非税收入的规模过大,挤占了税收增长的空间。为此,应继续加强征收管理;优化收入结构,强化非税收入管理;优化产业布局,大力发展制造业和服务业。更多还原

【Abstract】 The relationship of tax revenue income and economic growth is a hot topic in finance.This paper makes an analysis on the correlation of tax revenue income and the economic growth by using the co-integration analysis and error correction model with the data from 1970 to 2004 year of Hunan province.And comes to conclusions that both the economic and tax revenue growth of Hunan province are at a basic coordination.However,the elasticity of the tax income is low comparing with the high growth of it in Hunan province.It shows the increasing efficiency of the tax affair department.On the other hand,it discloses that the expanding non-tax income is crowding out the space of the whole tax revenue growth.Regarding these issues,this paper gives some strategies,such as to enhance tax levy,optimize income structure,strengthen non-tax income management,reinforce industry distribution,develop manufacturing and service industry and so on.更多还原