科研之友
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摘要
Based on the coordination theory of Thomas W. Malone, this paper has created a tax revenue coordination coefficient and used it to do analysis on coordination between macroeconomics and the tax revenue in China by comparing China's macroeconomic fluctuations to the tax revenue fluctuations. Firstly, the paper has managed to separate all of the fluctuation cycles from each other by calculating and comparing the growth rates and their first and second derivatives of China's macroeconomics and the tax revenue in discrete during 1954 to 2004. Secondly, the paper focuses on analyzing whether the growth rates were in sync or unsync between China's macroeconomics and the tax revenue during 1954 to 2004. The analysis has found that China's macroeconomics and the tax revenue were in sync during 1954 to 1976 and unsync during 1977 to 2004. Thirdly, the further analysis has found that it does not mean coordination development between macroeconomics and the tax revenue even though there were sync growths between them during 1954 to 1976 and it does not mean uncoordination development between macroeconomics and the tax revenue even though there were unsync growths between them during 1977 to 2004. The paper finally has found that there were tax overload during 1977 to 2002 by comparing to the growth rates of macroeconomics. The paper suggests that the coordination between macroeconomics and the tax revenue should be a basic rule when make the tax policy in the country.
- 出版日期2007
- 单位厦门大学
