财政经济良性循环
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本文通过对税收收入与经济增长相关性的理论与实证分析,提出实现财政收入与经济增长良性循环的关键在于提高税负水平,增强税收弹性。
Through the theoretical and positive analysis to the relevance of tax revenue and economy increase , the thesis suggests that the key factor to realise the healthy recycle between tax revenue and economy increase is to raise the revenue level and increase the elasticity of taxation .