论文部分内容阅读
在社会主义市场经济的大背景下,市场像一只“看不见的手”调控着经济的宏观运行,经济波动最根本的原因在于社会总供给和社会总需求的失衡,而税收作为政府调控经济的重要工具之一,在减少经济波动方面发挥着举足轻重的作用,一方面是税收自身发挥的作用,另一方面则是靠税收弹性的调节作用。本文立足于税收弹性与经济波动关系的理论分析,结合相关文献查阅,得出税收弹性与经济波动关系的相关结论,并提出税制结构方面的相关政策建议,以减少经济运行的波动性,促进经济平稳增长。
Under the background of the socialist market economy, the market is like an “invisible hand” that regulates the macroeconomic operation of the economy. The most fundamental reason for economic fluctuations lies in the imbalance between the total social supply and the total social demand. As the government One of the most important tools to control the economy plays an important role in reducing economic fluctuations. On the one hand, the tax itself plays a role, on the other hand, it is regulated by the tax elasticity. Based on the theoretical analysis of the relationship between tax elasticity and economic fluctuation, the paper draws the conclusion of the relationship between tax elasticity and economic fluctuation based on the relevant literatures, and puts forward the relevant policy suggestions on tax structure to reduce the volatility of economic operation and promote the economy Steady growth.