摘要
从税收收入与经济增长关系的理论分析入手,利用安徽省1994-2011年间的税收收入和GDP数据,进行了平稳性检验和协整关系检验,进而构建VEC模型并作脉冲响应分析,从实证视角验证了税收收入与经济增长间的动态关系。结果表明:税收收入与经济增长之间存在长期均衡关系和单向因果关系,且在长期中税收收入对GDP具有持续的正向影响效应,同时经济增长对税收收入也具有正向拉动作用。
Starting from the theory of relation between tax revenue and economic growth and based on Anhui Province＇s relevant data during 1994 -2011, this paper makes the unit root test and cointegration test, and then verify the dynamic relation between tax revenue and economic growth from empirical perspective by constructing the vector error correction model and using the impulse response function. The results show that there exists the long - run equilibrium relationship and a one - way Granger causality between tax revenue and economic growth. And in the long run, tax revenue has a continued positive impact on economic growth; and economic growth also has a positive role in boosting tax revenue.
出处
《怀化学院学报》
2013年第2期34-37,共4页
Journal of Huaihua University
关键词
税收收入
经济增长
向量误差修正模型
tax revenue
economic growth
vector error correction model
