A Study On The Correlativity Of Economic Growth And Tax Revenue In Dezhou

A Study on the Cor relativity of Economic Growth and Tax Revenue in DezhouAs an important influential element and the major result of the economic growth,the increase of the tax revenue has been the focus of the public concern, among which the interrelationship between the increase of the tax revenue and the economic growth has been one of the problems discussed in the theoretical cycle.As to China's reality,the rapid growth of the tax revenue since the taxation reform in 1994 has provided an important financial guarantee for the economic construction and the social development.However currently there still exist some divergence, misunderstanding and confusion in theory,concept and practice about the relationship between the increase of the tax revenue and the economics growth.Therefore,it is necessary to analysis the various elements about the increase of the tax revenue and the economics growth and explore the regulation about them according to the principle of the relationship between the economic growth and the increase of the tax revenue.It has not only theoretical but vital realistic implications for ensuring the sustanined,reasonable and stable growth of the increase of the tax revenue.Under the following theoretical and practical background,the leaders of the finance and taxation and concerned governmental sectors has focused on the relationship between the economic growth and the increase of the tax revenue and carried out a lot of empirical study.However,most of the study chose the Chinese or certain type of economics as samples of their study and few did empirical analyses specializing in one area.Thus,concerned empirical analyses are very few.This paper attempts to make some efforts on it,utilizes Dezhou's data and do some empirical study on the relationship between the local economic growth and the tax revenue.This paper includes four parts,firstly introduces the general theory about the tax and economic growth,as their inner meaning,essence,characteristics,the relationship between them,mathematic models and so on.Then do the empirical research on the fourteen years' economic situation of Dezhou from 1994 to 2007,and choose the indicators as growth rate,increase flexibility,tax burden to do the in-depth analysis about the tax,may be tax gross domestic product of Dezhou,and the result tell us that though Dezhou's economic development was unstable in a short period of time,the economic growth and the tax were match each other in the long run.The third part does the research on the correlation between the economic growth and the tax of Dezhou on the basis of the second part,use the fourteen-year data and regression analysis,importantly analyze the relationship between the tax and GDP,tax and may be tax GDP,industrial added value and industrial value-added tax,most elements and macro tax burden,concluded that there's a high degree of correlation between the economic growth and the tax in Dezhou.The last part makes policy recommendations to keep the tax revenue and economic growth stable in the future after the analysis of the problems and obstacles of the economic development in Dezhou from the sides include tax flexibility,industrial structure,tax collection and management and so on. The recommendations embraces three aspects:firstly to promote the structure of industry and enterprise upgrade,change the structure of tax resourse,then improve the efficiency of tax collection and ensure fair and optimize the revenue environment,last improve the income tax assessment system,strengthen supervision and improve tax collection and management quality.All in all,Dezhou's economy has interred a stage of rapid development after experienced a downturn in the end of the century.As the most important influential element,optimize the tax environment on all fronts,change the structure of tax resource,promote industrial upgrading,and improve tax collection and management quality must play a positive role for the stably development of Dezhou's economy.