A Study On The Correlativity Of Macro Tax Burden And Economic Growth In Shanxi Province

The CPC Central Committee and State Council have made a major decision to encourage the rise of central China,which is an important task in promoting the development of coordinated. In this paper, the central province of Shanxi Province is as an object of this study in Shanxi macro tax burden and economic growth relationship. In this study, this theoretical study and empirical analysis using the method of combining, the empirical analysis, a combination of qualitative and quantitative analysis, and use the comparative analysis of methods, from the historical and present, macro and micro, as well as from Shanxi Province and other Central Comparative province and neighboring provinces in recent years, the tax increase is reasonable or not, the appropriateness of the tax burden is high or low, thereby to determine the level of Shanxi Province, a reasonable tax burden.So that the sustainable growth of tax revenue based on the best tax burden, based on the final Tax and the economy to achieve sustainable growth and a virtuous circle can be realized.Specifically, this paper first article related to the key concepts, evaluation criteria and statistical standards to define and explain, and macro-tax burden and economic growth relationship and the interaction mechanism of the normative theory of analysis; followed by pairs of Shanxi Province, near several years of macro tax burden and economic growth in the current situation of the statistical description, and tax revenues from the Shanxi Province, the industrial structure, industry structure, ownership sector, tax structure and other aspects of analysis of Shanxi Province, the reasons for the higher overall tax burden; re-use of elastic analysis and regression models in Shanxi Province macro tax burden and economic growth correlation analysis, testing of Shanxi Province, the total tax revenue and the economy, macro-structure exists between the tax and what kind of relationship; concludes by optimizing the tax negative structural, economic structural adjustment and other measures to reduce the overall tax burden in Shanxi Province, to promote economic growth policy recommendations.