A Quantitative Analysis on Chinas Tax Collection Efficiency during 1994-2005

摘要：

One weak aspect in study on taxation theory is contribution ratio of tax collection efficiency to tax revenue growth.So the paper introduces Solows residual method into measurement of tax collection efficiency and makes quantitative measurement on tax collection efficiency during 1994-2005.The results show that contribution ratio of in tax collection efficiency to tax revenue growth is 46.368 percent.Lastly,the causes of improvement in tax collection efficiency and its policy implications were analyzed.On the one hand,an improvement in tax collection efficiency has made great contribution to tax revenue growth since 1994,and it will still an effective measure to the growth of tax revenue in the long-term future.On the other hand,tax collection efficiency wont be an important factor in tax revenue growth any longer,once tax collection efficiency reaches high enough level

关键词： Contribution rate Solows residual method Tax collection efficiency Tax revenue growth

作者: Tang Min

作者单位: Jiangxi University of Finance & Economics,Nachang,P.R.China,330013

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）