Spatial Econometrics Analysis Of The Effect Of Revenue On Regional Economy Development

In the human social activities, Economy and tax supplement each other all the time, decided to tax, tax reaction in the economy. Since the 21st century, with the pace of China’s reform and opening up gradually speeding up, the pace of economic globalization, the gap between rich and poor is gradually increasing, increasingly obvious regional economic differences, some defects of policy-making power is highly concentrated in China are increasingly apparent, The fiscal and taxation systems and taxation policy is imperfect in quite extent restricted the coordinated development of regional economy, and coordinated development of regional economy is bound to become one of the important factors that affect national economic lifeline.2014 is the first year of comprehensive deepening reform, the year of China’s reform entered a new historical period, from the Angle of regional economics to investigate local taxation policy will be to provide unique Angle of view to deepen the reform, established from economic marketization to national management modernization of local tax system reform and the research methods on the basis of local taxation policy."Thirteenth five year plan" emphasized to promote the reform of the fiscal and taxation system, is the key to the reform in 2016, the tax effect on regional economic development has a certain theoretical significance and practical significance, for the development of tax policy, local tax revenue preferential policy to provide the reference and the basis. This article through to the domestic and foreign related literature about the impact of tax on economic has carried on the system, based on the predecessors’research results, on the basis of using the spatial econometric methods select 48 counties (cities) in Jilin province during 2004-2013 decade four main tax of tax revenue and economic data of system analysis, and it is concluded that different tax’s influence on the regional economy, through the analysis of influence factors put forward to promote the coordinated development of regional economy in Jilin province tax policy recommendations.Thesis mainly is divided into four parts to study:The first part is to comb tax impact on regional economic development of the related literature at home and abroad as well as to the tax related to the economic theory of the concept of carding, mainly includes the first chapter and the second chapter;The second part to the situation of tax policy and economic development of Jilin province, and uses Geoda software for 48 counties in the province (city) tax, spatial correlation test of mainly includes the third chapter;The third part is to use spatial econometric method to establish spatial econometric model, taking economic growth index is the GDP as explained variable, based on geographic distance weighting matrix space, with capital and labor elements value added tax, personal income tax, business tax and enterprise income tax as the explained variable, the system analysis of the impact of taxation on regional economic development and concludes that, in the fourth chapter mainly include;The fourth part is the conclusion of the former part of the analysis and the summary, is advantageous to the Jilin province are put forward based on the conclusion tax policy Suggestions on the development of regional economy coordination stability, mainly includes the fifth and sixth chapter.