CAJ | 학술논문

国内外学者对税收如何影响经济增长的问题进行了较多研究，既包括理论研究也包括经验分析，但相关研究并未得出一致的结论。本文分别从国外研究与国内研究两个方面，对相关文献进行梳理和总结，分析税收与经济增长的相关性，进而获取有益的启发，以期对政府制定合理的税收政策提供一定的帮助。
국내외학자대세수여하영향경제증장적문제진행료교다연구，기포괄이론연구야포괄경험분석，단상관연구병미득출일치적결론。본문분별종국외연구여국내연구량개방면，대상관문헌진행소리화총결，분석세수여경제증장적상관성，진이획취유익적계발，이기대정부제정합리적세수정책제공일정적방조。
Scholars home and abroad have had many researches on how taxation affects economic growth including theoretical research and experience analysis. But relevant studies have not come to consistent conclusion. This paper sorts out and summaries relevant literatures home and abroad, analyzes the relativity of taxation and economic growth so as to get helpful inspiration in expectation to provide certain help for government to formulate reasonable taxation policy.