| With the rapid development of economy in recent years,our country appears a realistic problem that the regional tax burden is not match with the scale of regional economy.In general,tax revenues in the proportion of GDP is used to measure the overall size of the tax burden,and the more economically developed areas,the higher proportion of tax revenue in GDP.But according to the recent economic development,shows the economic development levels are ranked as follows: three municipalities in eastern region,eastern region,central region and then western region.But the sequences of the four economic regions of tax revenue in GDP from highest to lowest are three municipalities in eastern region,eastern region,western region and then central region.This present situation indicates that the tax burden has an uneven regional distribution in our country.And the imbalance will affect the healthy development of economy in our country.This research of this thesis is just under this background,and this thesis will discuss the problem in these aspects.Firstly,the thesis explains the aim and significance,ways in research,as well as previous literatures about this problem.Secondly,this thesis analyses the development trend of the regional tax burden,then on this basis uses multi-indexes and Theil index to compare the taxation burden difference among the four economic regions.Thirdly,this thesis explores the influencing factors of the difference by setting seven assumptions and using the panel data from 1995-2014.Finally,based on the regression results and analysis,the thesis gives some tax policy proposals to keep the regional tax difference in a reasonable range. |
