A Dynamic Empirical Analysis of Economic Growth, Fiscal Expenditure and Tax Revenue in Henan Province
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Abstract The reasons that macro tax burden of Henan Province is too low and its desirability have become an urgent problem to be researched. Based on the data from 1978 to 2008, through co-integration analysis, error correction model and Granger causality test, the author comes to the conclusion that a reliable long-term equilibrium relationship exists between tax revenue, economic growth and financial expenditure. In the short term, the change in tax revenue is not significantly affected by economic growth and fiscal expenditure. Economic growth and financial expenditure are not the Granger reasons for tax revenue. In the long run, correcting taxes and clarifying fees，optimizing economic structure，converting economic growth mode, improving the quality and efficiency of economic operation are the fundamental measures to improve the tax burden of Henan Province
2011, Vol. 28 
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