摘要
在税收增长与经济增长的同步性趋于理性的同时,区域之间的经济发展水平却呈现出不断扩大的趋势。对此,国内外学者从理论和实证两方面的研究认为,必须加强税收调节区域经济发展理论及作用机制的探讨,建立地区税收负担影响区域经济发展的实证分析框架,从促进区域经济协调发展的角度审视税制改革,完善现行税制,制定合理的科收政策。
While the synchronism of the tax revenue growth and economic growth tends rational, the inter-region economic development begins to expand unceasingly. Regarding this, researches based on theory and practice by domestic and foreign scholars believe that discussion on the theory and functional mechanism of tax revenue＇ s throttling the regional economic development must be further carried on, an empirical analysis framework of the area tax burden＇ s influence upon the regional economic development be established, and that the tax reform be examined and a reasonable tax policy formulated based on the promotion of the coordinated development the regional economy.
出处
《南京工业大学学报（社会科学版）》
2008年第3期62-66,共5页
Journal of Nanjing Tech University：Social Science Edition
