This paper aims at studying on macro tax burden and economic growth of Guangdong province, sets up a calculation system about effective tax rates in regional economy, evaluates effective tax rate for consumption expenditure, capital income and labor income, and applies elastic coefficient of taxation for further research. Moreover, we analyze the relationship between macro tax burden and economic growth, with a co-integrate analysis on time series data. The consequence indicates that: it can be found that there were a long-term dynamic equilibrium relation and a short-term error correction mechanism among macro tax burden and economic growth of Guangdong province in these years. Finally, we make some relevant policy recommendations, in order to accelerate the sustainable development between macro tax burden and economic growth of Guangdong province. |