Research On The Relevance Of Tax Burden And Economic Growth In Guangxi Province

Tax burden refers to taxpayer sustain the condition or measurement of national tax and reflects distribution quantitative relationship of social products between states and taxpayer in a certain time. Analyzing the level of tax burden could from both macroscopic and microscopic. The international macro tax burden index at present is the ratio of tax revenue in GDP in a state or a district in a certain period (usually a year). Tax burden, the core part of tax system, has greatly influenced its economic development and national economy.Since reform and opening up, Guangxi tax revenue and economy increasing steadily, macro tax burden basically adapt to economic level of whole region. But its macro tax burden is relatively low than national average and surrounding province, this is mainly because macro tax burden is closely related to economic level, the lower one decides its position in the nation. In order to give a deep estimation to Guangxi macro tax burden, we can go from following two aspects.One is tax elasticity. From vertical development, Guangxi tax elasticity decrease in fluctuations and tend to stability, economic tax relationship increasingly optimized. During 1999-2008, its tax elasticity index divided into three stages:Index of tax elasticity above 1, 1999-2001; Index below 1,2002; Index approximate to 1,2003-2008. Compare from horizontal, slightly lower tan national level.Second is tax structure. From the taxation form structure, Guangxi driving pattern appears as mainly in turnover tax and supplement in income. The tax industry structure is not quite reasonable in Guangxi whose primary tax tends to zero; second industry tax slowly decline in fluctuations and the third industry slowly increase in fluctuations. Different Tax burden ownership structure of Guangxi change apparently, driving macro tax burden appears as three up three down, that is, incline of private, joint stock system and foreign enterprises with increasing power of pulling macro tax burden; decline of nationalized, collective and other enterprise with weaker pulling power.Many scholars did plenty of theory study in relationship between tax burden and economy development, for example, "relative price" theory, Laffer Curver, exclusive theory of maximum tax revenue and national output. All these have proved the interdependence and interaction relationship between tax burden level and tax revenue, economy development. It is proved that Guangxi tax burden is negative correlated to economy development that is tax burden has a downside effect to economy development; every one percentage point causes 0.49% decrease. Secondly, revenue is positive correlated to GDP that is 1% increase leads to 4.19% increase of economy; At last, expenditure has a positive effects on economic growth rate, with a increase of 0.08% of economic growth rate every single expenditure.Guangxi macro tax burden has a negative effect to economy development. This requires Guangxi lower its tax burden level to keep the economy growth. Guangxi has an increasing overall trend but relative low macro tax burden compare to the whole nation. Therefore, Guangxi should develop the potential of economy growth, based on optimize economy development environment, upgrade industrial structure, promote transform of economy growth, improve the efficiency and quality of economy to ensure the economy growth. There are some specific aspects:one is reasonable adjusting of industrial structure; second is to train key tax resources; third is standardize non-tax revenue, fourth is improve construction of tax information.