The Assemble-diffusion Effect Analysis Of Tax Sources And Taxation Deviation

Since reform and opening, China’s economy began to take off the eastern region, eastern, central and western part of the region’s economic development gap gradually widening. In this non-balanced economic development in the case of tax sources and tax status away from each other are also increasingly prominent, affecting regional economic development has become an important factor. Based on this, the departure tax sources and tax issues of coordination and common development of regional economy has an important and realistic significance.Paper focuses on the assemble-diffusion effect of the tax deviation to analyze. First, the research question for empirical analysis:from tax competition intergovernmental strategic interaction model, the obtained reaction function corresponding tax competition, and thus with the mathematical model characterizes the distribution deviates from tax sources and tax effects. And then based on this correlation results raised the hypothesis that the departure tax, Zhejiang Province, sources with the increasing degree of deviation from the relevant distribution effects. Finally, this paper established empirical measurement hypothesis and explain the rationality hypothesis.Through research, we draw the following conclusions:First, the imbalance of regional economic development and regional tax sources and tax transfers of Zhejiang Province produces a large extent the impact of the deviation; Second, this tax shift distribution effects of the constructed the estimated value of the tax base and tax trends and Zhejiang degree of departure from the trend of a significant degree of consistency; Third, Zhejiang Province, the combined effect of tax shifting enhancement and diffusion effect is diminished tax sources and tax effects Zhejiang degree of deviation of the important reasons for the widening.