The Empirical Research On The Macro Tax Burden And Economic Growth

The proportion that takes GDP normally with the income of tax revenue reflects macroscopic tax burden, it has shown a certain period the concentration level of government financial resources, it is the core of the policy of tax revenue. It is important for a country economy to accurately limit certain period macro tax burden development and make it maintain a reasonable level. Since 1997, the demand deficiency has appeared in our country, the economic acceleration rate glides. In order to turn back this kind of phenomenon, government has implemented positive financial policy. It should include the general measure of tax reduction to stimulate economy on world theoretically, but actually, our country does not reduce tax in the aspect of tax revenue and still appears increase receipt exceed ten billions Yuan every year, the marginal tax rate is up to 20% ~ 40%, the elasticity of the tax revenue reaches more than 2, the phenomenon that the tax revenue increases is much higher than the economic growth. Whether the present macro tax burden level of our country is suitable, will reduce tax burden or still have the space that increases tax burden, how to treat the change of the macro tax burden level of our country, where the reason of its change is, the macro tax burden level of our country should limit in what relatively suitable level? These are the problems that need to explore in tax reform in our country.The research of this paper is through setting up the mathematics model between change of macro tax burden variable and related change of economic variable of our country, analyze from the total amount and structure of macro tax burden, and compare horizontally with other countries, making the reply to above-mentioned problems in certain layer surface and putting forward some advice for the change of the overall tax burden level and tax burden structure of our country.