Study On The Model Of The Interaction Between Tax Revenue And GDP In Chongqing

Taxation is an important guarantee of China's industrial structure and the growth of economic structure.Through the elaboration of the research background,significance,content,method and innovation,on the basis of the study of the previous industrial structure and economic growth,combined with the tax principle theory,tax effect theory,then studies and analyzes the interaction between tax revenueThe paper finds that there is no granger causality between Tax revenue has no impact on the growth of the three industries,but the growth of the three industries will have a greater impact on tax revenue.Specifically,the growth of the primary industry has a greater impact on tax revenue,while the growth of the secondary industry and the tertiary industry has a smaller impact on tax revenue.In addition,the growth of the primary industry and the secondary industry will have an impulse response to a significant decline in tax revenue in the short term,but in the long term,it can always maintain a stable growth state.On the contrary,the growth of the tertiary industry will lead to an obvious increase in tax revenue,which indicates that the development of the tertiary industry in Chongqing still has a big shortage.The growth of the tertiary industry has not played a positive role in the finance,so it is necessary for Chongqing to further adjust and upgrade its industrial structure.Although there is no granger causality between tax revenue and economic growth of Chongqing,they have a high degree of commonality as the variables representing economic development and can be fitted as economic factors,indicating that the financial situation of Chongqing has a great impact on economic growth.