摘要
经济决定税收,税收又反作用于经济。利用1994—2020年税收收入与GDP的数据,分析并建立VAR模型,研究国家税收结构对经济增长的影响。实证结果表明:增值税和营业税、消费税对经济增长具有明显的正向影响;企业所得税在短期内对GDP起抑制作用,但在中长期会促进GDP的增长;而个人所得税始终对GDP的增长起抑制作用。
The economy determines taxation,and taxation in turn affects the economy. Using 1994-2020 tax revenue and GDP data to analyze and establish a VAR model to study the impact of my country’s tax structure on economic growth. The empirical results show that value-added tax,business tax,and consumption tax have a clear positive impact on economic growth;corporate income tax has a depressing effect on GDP in the short term,but it will promote GDP growth in the medium and long term;and personal income tax will always affect GDP growth Inhibition.
作者
钟梦巧
ZHONG Meng-qiao(Business School,University of Shanghai for Science and Technology,Shanghai 200093,China)
出处
《科技和产业》
2021年第7期139-142,共4页
Science Technology and Industry
