An Empirical Study Of The Relationship Between Tax Structure Changing And Economic Growth

The research on the role of taxation on economic growth has always been scholars’study. How to effective build a rational tax structure to promote the economic development of the country, it is a lot of scholars’ problem,。 Many theories have been proven that tax structure and tax burden have impact on sustainable economic growth。But the effect between the economic system variables is often not a one-way. The impact of tax on economic growth has always been the scholar’s main research direction, but the research between each other is less.Based on the study on the basis of predecessors, auto regression model in different ways to study the interaction effect of the tax division of economic growth between different taxes by setting up the panel vector, selected from 1998 to 2013 the country’s 31 provinces data, as the study sample. By analyzing the results of the panel vector auto regression model to see, our turnover tax on economic growth has a positive role in boosting and direct effect of economic growth for the Lunar New Year, did not like the traditional theory mentioned in the negative direction on the economy pull, combined with our 20 years of economic development data, direct tax effect on economic growth with a slight pull, but a detailed analysis of the turnover tax, found that the role of value-added tax and excise tax on economic growth are forward pulling sales tax for economic Growth is negative pull from direct taxes and divide Introduction New Year begins on direct income taxes part study, the results indicate corporate income tax and economic growth showed a positive correlation with economic growth and personal income showed a negative correlation,while research shows that property taxes, property taxes and economic growth showed a positive effect, but the effect is not obvious.Since the results of the panel by regression analysis, the author draws should be proposed to increase the proportion of indirect taxes in the income tax, to reduce the traditional way in the proportion of five division turnover tax; the need to further deepen the business tax reform VAT tax reform; in order to achieve the promotion of equitable income The purpose of the assignment, the need to increase the total tax revenue in the proportion of personal income tax; mobilized macro-regulation of the real estate taxes on the real estate industry; at the same time reducing the tax burden, consider adding new taxes to meet the needs of macro-control.