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税收是财政收入的主要来源,对于税收增长与经济增长关系研究的问题一直是经济领域的一个重要课题。税收来源于经济,经济决定税收,税收也同样反作用于经济。目前税收收入的增长中还存在一些问题,税收的增长有明显超越经济增长的趋势。本文以山西省税收收入与经济增长数据为研究标本,分析税收和GDP的增长趋势,并尝试运用Eviews软件建立OLS模型以及对模型进行单位根检验和协整关系分析,着重研究山西省税收增长与经济增长之间的关系。
Taxation is the main source of fiscal revenue. The study of the relationship between tax revenue growth and economic growth has always been an important topic in the economic field. Tax comes from the economy, the economy determines the tax revenue is also the same counteraction of the economy. At present, there are still some problems in the growth of tax revenue. The growth of tax revenues has obviously surpassed the trend of economic growth. In this paper, the tax revenue and economic growth in Shanxi Province as a research sample, analysis of tax and GDP growth trends, and try to use Eviews software to establish OLS model and unit root test and cointegration analysis of the model, focusing on tax revenue in Shanxi Province and growth The relationship between economic growth.