| There is a long existing imbalance among the macro tax burdens of China’s eastern area, central area and western area. Based on the description of regional macro tax burden differences in the status quo by variability index, this paper analyzes the reasons leading to these differences. Firstly, in theory the impact factors of regional macro tax burden are divided into two aspects—the economic factors and the institutional factors. The economic factors include the level of economic development, economic structure including industrial structure, business structure and ownership structure, and trade openness. And the institutional factors include such impact factors as government function scope, the management level of levying tax*governmental budgeting system, tax structure and preferential tax policies. Large amounts of data and charts are used in this paper to prove the relationships between the various impact factors and the regional macro tax burden as well as how these factors widen the regional macro tax burden gap. Secondly, this paper gathers the above impact factors to establish fixed effects regression model using provincial panel data, and analyzes the direction and extent of the influence of these impact factors to regional macro tax burden. The model confirms that the level of economic development, the proportion of non-agricultural industry, trade openness and local government expenditure are positively related to regional macro tax burden. On the contrary, foreign investment and extra-budgetary revenues inhibited the development of the regional tax burden to some extent. Lastly, according to the regression results, some policy proposals are provided to regulate the differences among the regional macro tax burdens. The innovation of this paper is to compensate for the lack of panel data model in the study of regional macro tax burden, and to provide the model support for the research of the differences among the regional macro tax burdens. |
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