Show simple item record

dc.contributor.author吴毓壮
dc.date.accessioned2017-11-14T07:38:07Z
dc.date.available2017-11-14T07:38:07Z
dc.date.issued2002-08-25
dc.identifier.citation税务与经济(长春税务学院学报),2002,(04):25-28
dc.identifier.issn1004-9339
dc.identifier.otherSWYJ200204006
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/157372
dc.description.abstract税收弹性系数是一个侧重于描述税收与经济的协调、适应关系的指标。我国税收高弹性增长是由诸多因素所影响的,既有正常的、经济的因素,也有不正常的、非经济的因素。应通过经济结构的调整、经济增长方式的转变和税制的完善等措施,建立一个具有正常增长机制的税制。
dc.description.abstractTax elasticity coefficient is a target to describe the relationship between taxation and economy. The elasticity increase of China's taxation is caused by many factors. Some of them are normal factors or economic ones, but some are not. By the means of the adjustment of economic structure, the change of economic growth and the perfection of the tax system, a normal tax mechanism should be set up.
dc.language.isozh_CN
dc.subject税收弹性系数
dc.subject经济区域
dc.subject经济因素
dc.subjecttax elasticity coefficient
dc.subjecteconomic zone
dc.subjecteconomic factor
dc.title我国各地区税收弹性系数差异的实证研究
dc.title.alternativeA Positive Research on Variances of Tax Elasticity Coefficients
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record