作　　者： ;

机构地区： 江西财经大学财税与公共管理学院

出　　处： 《中国行政管理》 2014年第7期85-89,共5页

摘　　要： 以2000-2010年的省际面板数据为基础,实证分析了相关因素对税收收入规模与结构变化的影响。结果显示:(1)税源质量因子对税收规模的影响显著为正,非税收入因子对税收收入规模的影响显著为负;(2)税源质量因子和非税收入因子在显著影响税收收入规模的同时并没有对税收结构产生实质性影响。这表明税收结构的优化更多地要根据税源特征的变化,适时调整税制来实现,在税制没有根本性变化的情况下,税源特征的变化对税收结构变化的影响非常有限。 This paper analyzes the determinants of level and composition of tax revenue in China based on panel data during 2001 -2011. The findings show that： （1） the factor of quality of tax source can significantly promote the increase of tax revenue, but the factor of non-tax revenue significantly weakens the tax revenue; and （2） the factors of quality of tax source and non-tax revenue did not significantly affect the composition. The optimization of tax structure should pay more attention to the adjustment of tax system according to the change of characteristics of tax source. But the change of characteristics of tax source only has little effect on tax structure if tax system did not change significantly.

关 键 词： 税收收入规模 税收结构 面板数据

领　　域： [经济管理]