Research On Chinese Increasing Macro Tax Burden

The macro tax burden is used to measure the quantity of the wealth which the government takes from the economic and society.Because Chinese macro tax burden has being growing up for years, it makes more and more persons to pay attentions to find out how this happen. Instead of the old measure, which bases on the tax income, to study the problem, this passage try to use a new one, which bases on the budgetary control and outlays.I use two measures, theoretical analysis and empirical analysis, to proof my points.Theoretical analysis. According to the theory supported by M. Buchanan, I consider that the government can be called "economic man", which means the government has the impulsion to larger its outlays. So it is very important to use the budgetary control, which can control the government activity. On the other hand, the market economy is developing deeply, while the "receives are decided by outlays", which is the mind to instruct the work of public finance, is more and more popular in China. According to this mind, in order to make the scope of outlays and the process from receives to outlays acceptable, we must use the mechanism of budgetary control correctly. However, there are many flaws in our country's budget system, such as the serious ex-outlays and ex-receives, the fund outside the budget, the low efficiency of using the budget fund and so on, all these will make the outlays inflate or deviate its direction set by the budget. Moreover, in order to support this outlays, the government has to add its receives, which mean that the macro tax burden in our country would grow higher and higher.Empirical analysis. In this passage, I use two targets, ex-receives and ex-outlays, to study the budgetary control problem in China. The empirical analyses include two parts: target analyses and linear regression analyses. The target analyses include four parts: the relevance between ex-outlays and ex-receives, the details of ex-outlays basis on different use, the promotion effect which the ex-receives give receives, the flaw of budget draft. The linear regression analyses include three series. These models are set to make sure the influence degree of budgetary control and economic contributing to the macro tax burden.According to analyses above, this passage suggest that the government could use some ways, such as improving the management of ex-receives and minimize the quantity of the fund outside budgets, to control the macro tax burden more effectively.