中文摘要：

采用计量分析方法对天津市1978～2005年数据区间的财政收入与经济总量、宏观税负与经济增长之间的关系进行研究。在结合天津市经济发展、税收增长、产业结构变化等实际情况的基础上，试图通过揭示变量之间的数量关系来印证和探寻天津市宏观税负与地区经济发展之间的关系。发现改革开放以来，天津总体税负适度，宏观税负呈下降趋势，但滨海新区的开发将为天津提供充足的税源，因而宏观税负会有所回升；20世纪90年代以来，天津第三产业发展迅速，第三产业对经济的贡献度与宏观税负的变化呈正向反应机制，而第二产业对GDP的贡献比重总体呈下降趋势；与其他直辖市相比，天津的宏观税负水平居于中游。

英文摘要：

The paper focuses on the relationship between financial income and GDP , macrotax rate and GDP growth rate . Based on Tianjin data, it aims to analyze the relationship of macro tax incidence and economic development in Tianjin city. Finally it gave several econometric model using Eviews3.1. From the Reform and Open of China, the macrotax of Tianjin keep on reducing, but the tax level is fit. From 1990, the teritary industry of Tianjin develop fast and take a bigger and bigger proportion in GDP. Comparing with other municipalities directly under the central Government, the macrotax level of Tianjin is normal.