论文部分内容阅读
征管效率提高对税收增收的贡献率的测算是税收理论研究中的一个薄弱环节,本文利用Solow余值法对1994-2005年间的税收征管效率进行了定量测算,结果表明在此期间税收征管效率对税收增收的贡献率为41.61%,文章最后分析了我国税收征管效率大幅提高的原因及其政策含义。
The calculation of the contribution rate of tax collection to tax revenue increase is a weak link in the tax theory research. This paper uses Solow residual method to quantitatively measure the tax collection efficiency from 1994 to 2005. The results show that tax collection efficiency The contribution rate of revenue increase is 41.61%. Finally, the article analyzes the reason and policy meaning of the substantial increase of tax collection efficiency in our country.