Research on Tax Revenue Flexibility Based on the Perspective of Central Tax in Chongqing

• 作 者: Chaoping LUO Jingzhi CHEN Zhenglin CAO
• 机 构: College of Economics and Management, Southwest University,
• 出 处: Asian Agricultural Research
• 发表日期: 2013年05期
• 关键词: Chongqing revenue finance income stock empirical flexibility burden promoting co

Tax revenue is the main part of the finance revenue, and it plays an important role in the process of achieving the finance goals and promoting the economic development. Tax revenue flexibility is a main index which reveals the whole country’s burden on the main macro-economy. The paper did an empirical research on national tax revenue flexibility in Chongqing from the total and structural perspectives, and it shows that there are some fluctuations during 2005-2009, which are still within a normal range. Tax revenue promotes Chongqing’s economic growth.

Tax revenue is the main part of the finance revenue, and it plays an important role in the process of achieving the finance goals and promoting the economic development. Tax revenue flexibility is a main index which reveals the whole country’s burden on the main macro-economy . The paper did an empirical research on national tax revenue flexibility in Chongqing from the total and structural perspectives, and it shows that there were some fluctuations during 2005-2009, which are still within a normal range. Tax revenue promotes Chongqing’s economic growth.