Statistic Research Of Chinese Macro Tax Burden On The Impact Of Economic Growth

Marco tax Burden, which is always reflected by the proportion of a national total tax revenue accounted for a certain period of time over the GDP accounted for the same period, represents the degree of the possession that the government adopts of current social new products. It closely relates to the country's economic growth and social stability. It's the Concerned about hot spots of the national economy and the people's livelihood. Economic decisions tax, tax counterproductive in the economy, the research on the tax burden with economic growth is of great theoretical and practical significance. But China is a developing country and in transition from production-and-construction finance to public finance, during this process, working and financial powers is not mate between the central and local, it does many effects on macro tax burden, so take the decentralization as a constrain to examine China's macro tax burden on the impact of economic growth.The logic of these studies is as follows: First of all, relevant domestic and international financial decentralization, the theory of macro tax burden were reviewed. Then literature on economic growth associated with the experience of research are introduced, and of the existing macro tax burden's caliber and the indicators which measures China's financial decentralization were combing and analysis; followed by the Barro endogenous growth model on the basis of China's national conditions of these variables to be expanded, the decentralization established under the conditions of China's macro tax burden on economic growth impact of the theoretical models. On the basis of the revenue out the system, to re-estimate the calibers of financial decentralization and macro tax burden; Finally, the theoretical model as a guide, using the index system of decentralization which is re-designed and estimated, under the conditions of decentralization, to do some empirical research about how the macro tax burden impacts on economic growth, and to make appropriate policy recommendations.The full text is divided into six chapters:Chapter I, "Introduction", the topics on this background and significance, the basic ideas and research methods, sections of the structure, innovative work and insufficiency.Chapter II, "Literature Review", this part of this paper organize and summary the relevant literature. First of all, it reviewed on the theory of decentralization's beginning and development, introduced the experience of research about the relation between the decentralization and economic growth, and evaluated the index system of decentralization; Second, reviewing the theory of evolution about the tax burden of the Western, analyzing the calibers of China's macro tax burden, introducing the experienced research of the macro tax burden.Chapter III, "It established a theoretical model about the standard framework under the two government of the decentralization for the macro tax burden impact on economic growth." The current theoretical model for a simple review; brief review of the Barro of endogenous growth model framework in the Barro model on the basis of China's specific tax system and transfer payment system, in the framework of the decentralization of consumers and manufacturers, obtain the expression when the long-term economic growed mostly and manufacturers maximized its profits.Chapter IV, "Estimation of macro tax burden and measure of decentralization ", from the perspective of national accounts, through the "China Statistical Yearbook," the flow of funds (barter trade), classified the sources of funds of government departments, the revenue out the system will be estimated. Based on this, the macro tax burden will be divided into three calibers to be calculated. Selecting five basic indicators from different angles, by the technology of main element, financial decentralization will be transformed to a comprehensive index, the revenue out the system and transfer payments were taken into account, designed to four different calibers of the index system of decentralization.Chapter V, "Empirical research on macro tax burden on economic growth under the conditions of decentralization ".On the basis of the theoretical models and indicators, first, doing some multi-angle statistical descriptions about the macro tax burden. Second, it took empirical research between the macro tax burden, tax structure and economic growth by time-series data. At last, it had done some research and comparison between the local tax burden, regional burden and economic growth by the inter-provincial panel data.Chapter VI,"The conclusions and policy space", sum up the main conclusions of the work of the text, give the corresponding policy recommendations, the study pointed out the lack of direction and expansionIn this paper, the innovative works are mainly in the estimation of the revenue out the system, and designation of financial decentralization indicators. Using of the new index system for empirical research and came to the conclusion of this paper is also innovative. But the work done is only an initial attempt in this field. There are still many deficiencies in empirical research, theoretical models, data collection, interaction between the variables, and so on. It needed to go deeply and perfectly in the future work.