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Explore The Relationship Between Local Revenue Collection And Management Level And Economic Growth

Posted on:2010-06-01Degree:MasterType:Thesis
Country:ChinaCandidate:T HeFull Text:PDF
GTID:2199360275496629Subject:Industrial Economics
Abstract/Summary:PDF Full Text Request
Economy is the base of taxation, however, taxation regulates the economy. In a certain taxation system ,the amount of revenue tax is in line with the tax capacity which is determined by the economic aggregate, economic structure and economic efficiency ,etc .It is also repellent to the ability of the government in collecting taxes which is determined by technologies of the tax administration . Tax effort represents the work efficiency of tax bureaus and tax collectors .The index of the tax effort which is signed as"E"in this topic indicates the proportion of transferring tax resources into revenue taxes, and in normal cases we can see"01".This is also because of the contradiction between the commanding revenue tax plan and the system of conducting tax by law. Therefore, it is urgent for us to reinforce the system of conducting tax by law ,improving the management within commanding revenue tax plan and establishing the transfer payment system, as well as to have a clear view of the excessively higher rate of the increase in revenue tax in these continuous years.
Keywords/Search Tags:Tax capacity, Tax effort, Tax economic efficiency, Transfer payment system
PDF Full Text Request
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