Research of Taxation on Function Mechanism of Competitiveness of Industrial Enterprises

摘要：

A major manifestation of industrial competitiveness is the long-term capacity growth, and there are two ways to enhance the capacity of enterprises, namely, increasing input elements and improving output efficiency of production, but the shortage of economic resources makes the former one unpractical. Based on the perspective of production economics, the paper measures industrial enterprises competitiveness from the technical efficiency and allocation efficiency. Through intemalization of taxation factor as a part of input elements, the paper analyses the impacts of taxation on technical efficiency and allocation efficiency of industrial enterprises. On the research of the above, the paper extends the impacts of taxation on other factors of enterprise competitiveness, as in the case of the per capita volume of capital, labor demand and supply, etc.

关键词： Technical Efficiency Allocation Efficiency Production Possibilities Frontier Capital Stock per Person

作者: LIU Hua ZHANG Wei-wei

作者单位: School of Management, Huazhong University of Science and Technology, P.R.China, 430074

会议类型: 国际会议

会议名称: 2007 International Conference on Dtrategic Management（2007年战略管理国际会议）

会议地点: 成都

会议语种:英文

页码: 1087-1092

在线出版日期: 2007-04-19（万方平台首次上网日期，不代表论文的发表时间）