| 摘要:（摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 微观税负平日指一个国度征税人全体所交纳的税款总额占该国同期社会残剩产物的比重。微观税负程度的高下，可以反应出社会经济资本设置装备摆设能否公道及当局社会经济本能机能、财务功效的强弱，对一国经济增加的速度年夜小和范围更改有着深远的作用。俄罗斯是转轨国度的典范代表，自开国起至今可分为两个经济成长阶段：1991—1999年为“叶利钦时期”，1999—2017年为“普京时期”。在这两个时期里，税收政策的调剂偏向、税制改造的深刻条理、经济增加的更改情形都存在着各种差别，而这些差别都可经由过程微观税负与经济增加关系在分歧成长阶段内出现的更改情势直不雅的反应出来。依据回归剖析的成果，俄罗斯微观税负与经济增加在整体趋向上出现负相干，以追求经济增加为重要目的的俄罗斯当局在转轨进程中，赓续地调剂政策偏向及改造办法，经由过程减税政策和优化税制来下降微观税负程度，从而推进经济的增加。而在叶利钦时期，俄语毕业论文，微观税负与经济增加反向相干关系的明显水平要高于普京时期，这与其处于经济成长苏醒期是相符合的。借助于供应学派的实际，我们可以描摹出最能直不雅反应俄罗斯转轨以来微观税负、税收支出、经济增加这三个要素赓续变更、相互牵制的活动轨迹一俄罗斯税收支出的拉弗曲线，俄语论文，在这条曲线上可以或许看出，俄罗斯转轨成长的十几年，税收政策赓续调剂、轨制几经变迁都集中表示为微观税负程度赓续向经济增加的最优微观税负程度接近的进程。俄罗斯微观税负与经济增加的关系在分歧经济成长阶段特色光鲜，是以若能在感性剖析的基本上对其停止清楚、客不雅、明白的认知和评价，将对进一步商量若何使税收与经济增加承良性互动有更深的启发。 Abstract: The micro tax burden usually refers to the total amount of taxes paid by a country's tax collector, which accounts for the proportion of the total amount of residual products in the country. The superiority of level of the micro tax burden, can reflect the social and economic capital set equipment, furnishings can the strength of justice and government social and economic instinct function, financial function, to increase a country's economic speed of big and small scope change has a profound impact. Russia is typical of transitional countries, since the founding of the so far to be divided into two stages of economic growth: 1991 - 1999 "Yeltsin period", 1999 - 2017 for the Putin Period. In these two periods, bias adjustment of the tax policy, tax system reform deeply organized and economic increase to change the situation there are different, and these differences can through the process of micro tax burden and economic increase relationship in different growth stage in the change situation intuitive response. According to the result of regression analysis, Russia micro tax burden and the economic increase in the overall trend appears negative correlation, to the pursuit of economic increase as an important objective of the Russian authorities in the transition process, gengxu to swap policies biased and reform measures, through the process of tax policy and tax system optimization to decrease the degree of micro tax burden, and promoting economic increase. In Yeltsin period, the apparent level of the micro tax burden and the economic increase of reverse coherence is higher than that of Putin, which is consistent with the economic growth recovery period. With the help of the reality of supply school, we can depict the most intuitive reaction since the Russian transition micro tax burden, tax expenditure and economic increase the three elements of the ceaseless change, mutual restraint trajectory of the Russian tax expenditures of the Laffer curve, this curve can perhaps seen ten years the growth of Russian economy transition, tax policy adjust ceaselessly, institutional vicissitudes are concentrated for the micro tax burden level gengxu to economic increase of optimum micro tax burden level is close to the process said. Russian micro tax burden and economic growth relationship in different stages of economic growth characteristic bright, if in the perceptual analysis basically on the stop clear, objectively, understand the cognition and evaluation, to further discuss how to enable tax revenue and economy increase bearing benign interaction with deeper inspiration. 目录: 俄罗斯宏观税负与经济增长问题探讨 1-2 |
