一、税收与经济发展的关系(一)经济决定税收。目前,税收学界认为最为合理的另一说法是:经济决定税源,税源决定税收。但不管怎么说,经济是税收得以存在和发展的基础,税收依赖于经济,只有经济发展了,税收收入才有稳定而可靠的来源。(二)税收反作用于经济。税收是促进经济发展 First, the relationship between tax revenue and economic development (A) the economy decided tax revenue. At present, another view that the tax academics consider most reasonable is that the economy determines the tax source, and the tax source determines the tax revenue. But in any case, the economy is the basis for the existence and development of tax revenue. Taxation depends on the economy. Only when the economy develops can there be a stable and reliable source of revenue. (B) Taxes counteract the economy. Tax is to promote economic development