【摘要】 税收收入弹性是反映税收收入增长与GDP(国内生产总值)增长之间相互关系的指标,它说明税收收入对经济增长的反应程度。从总量和结构两个角度的实证分析表明,湖北省国税税收收入弹性高弹性增长是多种因素综合作用而成。税收收入弹性如果长期连续地高增长,也会对经济发展产生一定的负面影响。更多还原

【Abstract】 Tax elasticity is an index which reveals a correlation between tax revenue growth and the GDP(Gross Domestic Product) growth and explains the reaction degree of the tax revenue from the economic growth.Empirical analysis indicates high growth of tax elasticity in Hubei is attributed to comprehensive factors.However,long-term consecutive high growth of tax elasticity may bring negative influence on the economic development.更多还原