摘要:經濟是稅收的源泉，沒有經濟，就沒有稅收；同樣，沒有稅收，也就沒有正常的經濟活動。稅收與經濟的關系可以概括為：經濟決定稅收，稅收影響經濟。近年來，隨著西部大開發戰略的實施和中國-東盟自由貿易區的建立，云南省抓住這個重大的戰略機遇，大力發展優勢產業，使云南省的經濟得到了快速的發展。經濟是稅收的來源，以致稅收收入實現了大幅度的增長，但與此同時，有人對云南省的稅收增長與經濟增長是否協調產生了懷疑。云南省作為西部的一個重大省份，其稅收狀況及稅收增長趨勢關系到西部地區經濟的發展，也關系到全國經濟的均衡發展。因此，對云南省稅收與經濟增長的研究十分重要。本文在回顧有關稅收與經濟增長關系文獻的基礎上,運用拉弗曲線從理論上解釋了稅收與經濟的關系，并借助云南省1995—2010年的年度統計數據，運用稅收彈性分析和回歸分析的方法對云南省的稅收與經濟增長進行了實證研究，其結論是：云南省稅收收入與GDP具有較強的正相關性，經濟增長是稅收增長的原因，稅收收入與經濟的發展基本是協調的，不存在稅收超經濟增長的現象，但其內部存在著不和諧的因素，認為要通過完善地方稅制體系、促進經濟發展和增加轉移支付、加強征管力度等方面來實現二者的優化。

關鍵詞：拉弗曲線；地方稅收；經濟增長；稅收彈性；線性回歸

Abstract:The economy is a source of tax revenue, there is no economy, no taxation; the same, there is no taxation, no normal economic activities. The relationship between tax and the economy can be summed up as, economy decision taxes, tax affect the economy. In recent years, with the implementation of western development strategy, and establishment of the China - ASEAN Free Trade Area, Yunnan Province has seized the major strategic opportunity to develop competitive industries, and the economy of Yunnan Province has been a rapid development. The economy is a source of tax revenue, so tax revenues achieve substantial growth, but at the same time, some people bring a doubt whether the Yunnan Province tax and economic growth are coordination. Yunnan Province is a major province in the western, its tax status and tax growth trends related to the economic development of the western region, also related to the balanced development of the national economy. Therefore, researching on Yunnan Province taxes and economic growth is very important. On the basis of reviewing literatures relevant to the relation of taxation and economic growth, using of the Laffer Curve to explain the relationship between taxation and economy on theory, and with the help of annual statistics of Yunnan Province 1995-2010, the use of the tax elasticity and regression analysis to make an empirical study on taxation and economic growth of Yunnan Province, which concluded that tax revenue and GDP of Yunnan Province have a strong positive correlation, economic growth is the reason of the tax revenue growth, tax revenue and economic development is coordinated, and no existing the phenomenon which is tax growth over economic growth, but their internal have discord factors, and it is considering that by perfecting the local tax system, promoting economic development and increasing transfer payments, and strengthening the collection and management of tax etc. to achieve the optimization of both.

Keywords: Laffer Curve; Local Taxes; Economic Growth; Tax Elasticity; Linear Regression