中文摘要：

税收收入与财政支出结构对区域均衡增长,发挥着一定的作用。该文实证检验了2000—2014年我国东部、中部和西部税收收入与财政支出结构对区域经济均衡增长的作用,发现税制结构和财政支出结构安排在一定程度上不利于区域经济均衡增长,建议进一步优化税制结构,并合理调整财政支出结构,以促进区域经济均衡增长。

英文摘要：

The structure of tax revenue and fiscal expenditure plays a vital role in equilibrium growth.This paper examines the impacts of tax revenue and fiscal expenditure structure on regional equilibrium growth in eastern,central and western China from 2000 to 2014,finding that the tax structure and fiscal expenditure structure are not conducive to the balanced growth of regional economy to a certain extent. Finally,we put forward such suggestions as to further optimize the tax structure and adjust the fiscal expenditure structure in order to promote the balanced growth of regional economy.