The Analysis of Hidden Reasons on the Problem of Tax Revenue Growth Rate Higher than GDP Growth Rate in Recent Years——The Test of Reason Analysis Given by SAT
Abstract： There has been a fierce debate on the problem of tax revenue growth rate higher than GDP growth rate in recent years in China.Academia,the State Administration of Taxation(SAT),and citizens,each has different opinions about it.Objectively speaking,the reason analysis given by SAT is,to some extent,scientific and authoritative,whereas,it focused excessively on visible factors while neglecting the hidden ones.In fact,the empirical data analysis on 1997-2007 generally supported the reason analysis of SAT.Meanwhile,it further revealed that the fault of tax planning and the increasingly heavy tax burden are the hidden factors which caused tax revenue growth rate higher than GDP’s.
韩艺 张军. 我国税收增长率高于GDP增长率的隐性原因透析——兼论国家税务总局对原因的解释[J]. 南昌大学学报(人文社会科学版), 2010, 41(03): 64-70+91.
han yi,zhang jun. The Analysis of Hidden Reasons on the Problem of Tax Revenue Growth Rate Higher than GDP Growth Rate in Recent Years——The Test of Reason Analysis Given by SAT. , 2010, 41(03): 64-70+91.
2010, Vol. 41 
