Empirical Research On The Effect Of The Tax Structure Changes To Liaoning Economic Growth

Fiscal and tax reform is one of the important content of China’s economy in the"Twelfth Five-Year" plan. Success to convert structure will be the key. The plan pointedout that the government will continually promote the large-scale structural tax cut policyso as to keep rapid economic development.According to empirical research on tax and economic growth, mostly come from thepoint of view of the country’s macro-data, but economists become the focus of localresearch.This paper tries to create a new perspective as the main research object—LiaoningProvince in the northeastern province, based on the advanced measurement methods ofvalue-added tax rate, business tax rate, the consumption tax rate, enterprise income taxrate, the individual income tax rate, research on local tax structure change on economicgrowth effect, specific analysis of the following problems:(1) Intuitively, showing howthe growth trend between tax structure and economic growth, is a positive adjustment orreverse adjustment?(2) From a structural point of view, the difference of validation oftwo ideas rate verification and contribution, whether there is a long-term stablerelationship on economic growth effects of tax structure change. And then studieswhether or not tax structure change is conducive to the sustainable economicdevelopment of Liaoning province. And then studies what relation exists on the economicgrowth effect of changes in tax structure, and how much it is the contribution toeconomic growth rate On the basis of empirical research on the data of LiaoningProvince in order to solve the problem, conveniently coming up with the correspondingpolicy and propose.The paper is divided into five parts, in addition to the introduction, the second partof the paper to expand the theoretical basis of the study. The third part is a study of thestatus quo of the form of the taxes to economic rise, the fourth part of empirical researchon the effect of the Tax Structure Changes to Liaoning economic growth, the fifth part ofthe epilog and policy propose.The introduction of the background of the research questions, study situation (domestic and foreign literature reviews), research motive and research methods, as wellas possible innovations and inadequacies.The second part shows connotation and classification of taxes to structural changesand the machine-processed and the mate-way of their impact on economic growth. Firstclear explanation of changes in the structure of taxes to have been classified according tothe causes and magnitude of changes in the structure of taxes to, and then discussed thestructure of taxes to economic growth is completed what elements, these elements byhow the intrinsic conduction mechanisms and ways to achieve, such as the model part ofthe thesis has laid a theoretical foundation.The third part of the Tax Structure in Liaoning Province and the economic growththe status of comparative analysis. Start with the total amount of the total tax revenue ofLiaoning Province and Liaoning Province GNP horizontal and vertical comparison andthen macro tax burden on the comparison, look at the advantages between LiaoningProvince and the national data and difference; Second, examine the comparison betweenthe various types of taxes and its structure and economic growth, found the necessaryconnection between them. Comparative analysis based on the reason analysis to examinethe law of cause and effect.Part fourth, Liaoning Province Changes in Tax Structure in the empirical analysis ofthe impact on economic growth. Mainly from two aspects of the purpose of theexpedition: first, to verify the existence of Liaoning Province taxes to changes in thestructure of economic growth, for this purpose, mainly using classical regression modelto test causality model; second investigates Tax Structure in Liaoning Province changesin the degree of contribution to economic growth, to verify the inherent differencesbetween them. For this purpose, the measurement vector auto regression (VAR) model,impulse response analysis and variance decomposition method.The fifth part introduces epilog and policy suggestions. Chapter empirical analysisbased on a comprehensive summary of the conclusions on of Liaoning Province taxes tochanges in the structure of the economic growth generated for one of the problems, andraise policy recommendations.