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重庆市税收总量与经济交互作用实证分析

发表时间:2020-03-31  浏览量:1724  下载量:188
全部作者: 张扬兵,崔春林,黄光辉
作者单位: 重庆大学数学与统计学院
摘 要: 基于1996年至2018年重庆市国内生产总值(gross domestic product,GDP)和税收总量数据,采用平稳性检验、协整检验和普通最小二乘法(ordinary least squared,OLS)下的线性回归对重庆市税收总量与经济之间的交互作用进行实证分析。结果表明,税收总量与GDP之间呈正相关关系,具有相互促进作用。GDP增长率与税收总量增长率的进一步研究发现,两个增长率之间具有长期的稳定关系,GDP增长对税收总量增长的贡献大于税收总量增长对GDP增长的贡献。
关 键 词: 应用统计数学;国内生产总值;税收;普通最小二乘法下的线性回归;协整检验
Title: Empirical analysis of interaction between total tax revenue and economy in Chongqing
Author: ZHANG Yangbing, CUI Chunlin, HUANG Guanghui
Organization: College of Mathematics and Statistics, Chongqing University
Abstract: Based on the data of gross domestic product (GDP) and total tax revenue in Chongqing from 1996 to 2018, the interaction between the total tax revenue and economy in Chongqing is empirically analyzed by means of stability test, co-integration test and ordinary least squared (OLS) linear regression in this paper. Results show that the total tax revenue and GDP affect each other positively and interactively. And the further analysis about the growth ratios of GDP and the total tax revenue shows that, there exists long-term stable relationship between those two ratios, and the contribution of GDP growth to the growth of total tax revenue is higher than the opposite relationship.
Key words: applied statistical mathematics; gross domestic product (GDP); tax revenue; OLS linear regression; co-integration test
发表期数: 2020年3月第1期
引用格式: 张扬兵,崔春林,黄光辉. 重庆市税收总量与经济交互作用实证分析[J]. 中国科技论文在线精品论文,2020,13(1):47-52.
 
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