文档介绍：山西财经大学
硕士学位论文
山西省宏观税负与经济增长的相关性研究
姓名:王培才
申请学位级别:硕士
专业:财政学
指导教师:彭月兰
2010-03-30
摘要
促进中部崛起,是党中央、国务院做出的重大决策,是落实促进区域协调
发展总体战略的重大任务。本文以山西省这个中部省份作为对象,研究山西省
宏观税负与经济增长的相关关系。在研究中,本文采用理论研究和实证分析相
结合的方法,在实证分析中,定性与定量分析相结合,并采用比较分析方法,
从历史与现在、宏观与微观、以及从山西省与其他中部省份和周边省份的比较
中探讨山西省近年来税收的增长是否合理、税收负担是否恰当,从而判断山西
省合理的税收负担水平,使税收的可持续增长建立在最佳税收负担的基础上,
最终实现税收与经济的可持续增长和良性循环。
具体地,本文首先对文章涉及到的主要概念、衡量标准和统计口径进行界
定和说明,并对宏观税负与经济增长的关系及相互影响机制进行了规范性的理
论分析;其次对山西省近几年来宏观税负与经济增长的现状进行了统计描述,
并从山西省税收收入的产业结构、行业结构、所有制机构、税种结构等方面分
析了山西省宏观税负较高的原因;再次利用弹性分析和回归模型对山西省宏观
税负与经济增长的相关性进行分析,检验了山西省税收收入与经济总量、宏观
税负与产业结构之间存在什么样的相关关系;最后提出通过优化税负结构、经
济结构调整等措施来降低山西省宏观税负,促进经济增长的政策建议。

【关键词】宏观税负经济增长税负结构经济结构相关性政策建议
1
Abstract
The CPC mittee and State Council have made a major decision to encourage the
rise of central China,which is an important task in promoting the development of coordinated. In
this paper, the central province of Shanxi Province is as an object of this study in Shanxi macro tax
burden and economic growth relationship. In this study, this theoretical study and empirical analysis
using the method bining, the empirical analysis, bination of qualitative and quantitative
analysis, and use parative analysis of methods, from the historical and present, macro and
micro, as well as from Shanxi Province and other parative province and neighboring
provinces in recent years, the tax increase is reasonable or not, the appropriateness of the tax burden
is high or low, thereby to determine the level of Shanxi Province, a reasonable tax that
the sustainable growth of tax revenue based on the best tax burden, based on the final Tax and the
economy to achieve sustainable growth and a virtuous circle can be realized.
Specifically, this paper first article related to the key concepts, evaluation criteria and
statistical standards to define and explain, and macro-tax burden and economic growth relationship
and the interaction mechanism of the normati