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经济增长积极地涵养了税源,税收征管则减少税收流失。为了进一步了解它们对税收增长的作用,本文在对我国税收增长因素研究成果进行综述的基础上,以近年来省级面板数据为对象,着重分析了以主成分法提取的经济发展因素和以税务人员总数为代表的征管因素对总税收和分税种收入的影响。文章认为,经济发展是促进我国税收增长的最重要的因素,但经济发展与征管因素对不同税种的影响有所区别。
Economic growth actively covers the tax source, tax collection reduces tax losses. In order to further understand their role in tax revenue growth, based on the review of the research results of tax revenue growth in China, this paper focuses on the panel data of provincial level in recent years and analyzes the economic development factors extracted by principal component method and tax revenue The total number of personnel as the representative of the collection and management of tax revenue and tax revenue impact. The article holds that economic development is the most important factor to promote tax revenue growth in our country. However, the influence of economic development and tax collection on different tax types is different.