The Economic And Political Foundation Fax Structure

Tax is the primary means of government revenue, is the protection of national stability and development. Tax impact on the development of the country depends on the implementation of the government’s tax system. In order to give fully play to the role of tax, countries are adjusting their tax systems, while the vast majority of reform are structural adjustment, that is, the adjustment of tax structure. Tax structure is the composition of the tax system, the proportion of taxes and the relatively low of each tax. Tax structure is perfect or not relationship to the ability of the country’s government to obtain sufficient revenue, Relations to improve and perfect the entire tax system, whether tax can make the effective function, also affect the operation and development of the national economy. The tax structure is improve and perfect in adapt to economic and social environment changing requirements. There is no country have identical tax structure, Throughout the history of the world changes in tax structure, we can find that with economic development and the social progress, each states’tax structure has changed. Different periods have different tax structures, For example, in the national agricultural period with the land or the agricultural tax as the main tax system; in the period of transition from an agricultural country to an industrial country, national tax is dominated by commodity tax; In the industrial countries is more of income tax for the tax structure of the body. In the same period, due to the difference of the level of economic development, the mode of economic growth, the historical and cultural background, the Government’s tax policy, there is big difference in tax structure. The choice of tax structure depends on the country’s economic and political factors weigh. Is the result of the interaction of various factors.To optimize the tax structure is the premise to give full play to the role of taxation. Whether a country’s tax structure is reasonable or not, whether the tax system is perfect or not, Not only will affect the ability of a government to obtain country’s tax revenues conveniently and efficiently, but also affect a country’s economy healthy and stable development. Countries in the world are based on their own development and changes constantly improving and modifying their tax structure. In order to make tax structure mode conforms to our country national condition Play the national tax function. Only by fully exploring and understanding the impact of the tax structure factors, it can be more scientifically clarify and grasp the formation and development of tax system structure, Promote tax reform and construction of continuous improvement.This paper makes comparison of horizontal and longitudinal through tax structure in OECD countries. Focused on the tax structure of United States, France, UK, Italy, Germany and so on. Come to this paper’s view:changes in the tax structure is mainly affected by two aspects of factors, economic and political. We can see in the factor of economic, different levels of economic development have different tax structures. This paper judge the level of economic development of a country based on Per capita income, Economic structure (Industrial structure, enterprise organizational structure, economic openness), The national education level, social development level, the proportion of large enterprises, Tax collection and management level of computer information, National Quality. This paper studies the influence of these parameters on the main categories of taxes tax structure. In the political factors, because the tax is necessary for the government to raise revenue and regulation of economic needs, is the Important political tool for the government. So the political factors also exist bound to affect a country’s tax structure’s established. This paper believes that a country’s political system and the social mainstream consciousness have the effect on the changes in tax structure. Different National polity and Form of government, different political cultures and social cultures backgrounds will have different tax structures.This paper believes that the political factors and economic factors are equally important, Especially in the high degree of openness, international convergence of today, they are all the bases for the country establish the tax structure. In economic factor Emphasis is put on the effect of open tax structure, use goods and services imports accounted for the share of GDP to represent a country "open degree" to study on the relationship between openness and tax structure. In the article also put forward a country’s literacy rate on behalf of national quality, The proportion of large enterprises, the level of tax collection and management by computer information impact on tax collection. Focus on the analysis of the gross enrolment and college students to read rate of impact indicators of national quality on the tax structure. In the political factors presented in the mainstream consciousness of political system and social impact on the country’s tax structure. Because of the length and the author’s ability level is very limited, the analysis of incomplete and inadequate can hardly be avoided. There are many factors that affect tax structure, this article is for the most common economic and political factors that made a general summary analysis, for other factors that affect the tax structure remains to be further deepen and comprehensive.