财政收入是政府履行其职能、实施公共政策和提供公共物品与服务的重要物质保证。一个国家财政收入规模大小往往是衡量其经济实力的重要标志,同时也对国民经济的运行及社会的发展起着非凡的作用,财政收入还是国家对经济实行宏观调控的重要杠杆。所以讨论财政收入的影响因素具有现实意义。 Fiscal revenue is an important material guarantee for the government to perform its functions, implement public policies and provide public goods and services. The size of a country’s fiscal revenue is often an important measure of its economic strength. It also plays an extraordinary role in the operation of the national economy and social development. It is also an important lever for the state to exercise macro-economic control over the economy. Therefore, discussing the influencing factors of fiscal revenue is of practical significance.