地区税收负担与经济发展的均衡分析

作     者：张伦俊 陆建华 

作者机构：南京审计学院 江苏省江阴市财政局采购办 

出 版 物：《统计研究》 (Statistical Research)

年 卷 期：2001年第18卷第9期

页      面：15-19页

核心收录：

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 020202[经济学-区域经济学] 

主　　题：地区税收负担 地区经济发展 均衡分析 地区税负差异 

摘      要：Through making the demonstrational analysis of the tax burden difference between east and west of China since the reformation of tax system, and comparing the situation of regional tax burden,economic growth and the contribution of tax, the author comes to the conclusion that the economy in east region grows faster than in the west, but the tax burden in west region is higher than in the east. Moreover, the author analyzes detailedly the main factors which influent the regional tax burden difference, namely, gross economy, industrial structure, distribution of income, the design of tax system, contract system on revenue and expenditure for local governments and so on. so that the author puts forward some suggestions of perfecting the tax system, adjusting the preferential policy and promoting regional economy.