Sales tax is the primary source of revenue in the state of Florida. It is the most revenue contributing tax base in the state's tax structure; therefore, the state depends on it for the allocation of capital expenditures, and for the enhancement of economic growth.; As a result of continuous sales tax revenue shortfalls, the sales tax rate has been frequently increased for more possible sales tax revenue collection. Such increases were experienced in 1968, 1982, and 1988 respectively.; The frequent decision to increase the sales tax rate when sales tax revenue shortfall threatens is the interest for this study. Therefore, the objective of this study is to determine and analyze the relationship between sales tax rate and sales tax revenue, and to determine the correctness of the conventional notion that an increase in the sales tax rate will effect an increase in sales tax revenue.; The study will contribute to existing knowledge of the two variables in study by determining the correlation between the variables: Sales Tax Rate (Independent Variable), and Sales Tax Revenue (Dependent Variable). The study is focused on correlation analysis, and tested: Correlation Coefficient "r", Coefficient of Determination "r2", Significance Test of "r", and Significance Test of "r2", all with 95 percent confidence level, (Alpha = O.05).; All test statistics were not significant at the 95 percent confidence level. This signifies that there is no correlation between sales tax rate and sales tax revenue, therefore, an increase in sales tax rate will not necessarily cause an increase in sales tax revenue.; Consumers attitude towards the price of goods may more explain the result from this study about the correlation between sales tax rate and sales tax revenue. Tax rate increases on a particular commodity may decrease the number of such commodities purchased relative to the number that would have been purchased in the absence of a tax rate increase.; The study supports Grove and Kahn (1952) notion that state tax system should be considered in relation to the nature of income movement. It supports Wilford (1965) that an increase in the tax rate will not yield an increase in the tax revenue. The study also supports Legler and Shapiro (1968) whose study indicates a little reliability in tax rate coefficient for determining revenue responsiveness. On the other hand, it opposes Friedlander, Swanson and Due (1973) that 100 percent increase in tax rate will increase revenue by a very high margin.; This study has justified the indication that the sales tax rate has no independent bearing to the performance of sales tax revenue.
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机译：营业税是佛罗里达州主要的收入来源。它是该州税收结构中贡献最大的税收基础；因此，国家依靠它来分配资本支出和促进经济增长。由于持续的营业税收入短缺，经常提高营业税率以收取更多的营业税收入。分别在1968年，1982年和1988年经历了这种增长。本研究的目的是在销售税收入不足威胁到时频繁提高销售税率的决定。因此，本研究的目的是确定和分析营业税率与营业税收入之间的关系，并确定传统观念的正确性，即提高营业税率将影响营业税收入的增加。通过确定以下变量之间的相关性，该研究将有助于研究中的两个变量的现有知识：营业税率（独立变量）和营业税收入（因变量）。该研究集中在相关性分析上，并进行了测试：相关系数“ r”，确定系数“ r2”，“ r”的显着性检验和“ r2”的显着性检验，所有这些的置信度均为95％（（α= O .05）。在95％的置信水平下，所有测试统计数据均不显着。这表示销售税率与销售税收入之间没有关联，因此，提高销售税率并不一定会导致销售税收入的增加。消费者对商品价格的态度可能更能解释这项关于营业税率与营业税收入之间的相关性的研究结果。相对于没有税率上调的情况下，特定商品的税率上调可能会减少此类商品的购买数量。该研究支持格罗夫和卡恩（Grove and Kahn，1952）的观点，即应考虑收入转移的性质来考虑国家税收制度。它支持Wilford（1965）的观点，即税率的提高不会带来税收的增加。该研究还支持Legler和Shapiro（1968），他们的研究表明，税率系数在确定收入响应能力方面略有可靠性。另一方面，它反对弗里德兰德，斯旺森和杜伊（1973）认为，税率提高100％将使收入增加很多。该研究证明了销售税率与销售税收入的表现没有独立的关系。
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