The Effect Of The Reform Of The German Fiscal And Taxation System On The Coordinated Development Of The Economy

How economic coordinated development,is most countries in the process of rapid economic development are facing problems.How to reasonably use the fiscal and taxation policies and measures to deal with regional economic development imbalance between the problem,has always been most countries actively research and trying to solve.And ranking of the world's top three economic powerhouse Germany,bridging the gap between the regional economy in the use of fiscal and taxation policy,has a unique approach and effective experience.Since unification in 1990,five new into the eastern states,compared with western states,level of economic development has a huge gap.Germany effectively using the tax and financial transfer payment system,successfully reduced the gap of economic development.Today two federal state's per capita income is about the same,part of the eastern region has surpassed the west.As the world's largest developing country,our country's rapid economic growth in recent years,to be a great achievement.But at the same time,China's regional economic disparities also bigger and bigger,the most significant situation lies in the Midwest and eastern regions in development level has a larger gap.The government adopted a series of fiscal and taxation system in our country,is committed to narrow the economic gap between eastern and western,but in fact did not get results.In Germany after the reunification,by adopting the fiscal and taxation system reform,solve the economic gap between east and west Germany,it provides our country with a very successful example.So in this paper,by using comparative analysis method,and the combination of theory and empirical analysis methods,to conduct the thorough research to the fiscal and taxation systems in Germany,to solve the problem of the coordinated development of economy in our country to provide some beneficial enlightenment.The full text is divided into seven parts.The first part,to clarify the reason and significance,this article choose the subject at the same time introduce about German fiscal and taxation systems to promote coordinated economic development at homeand abroad related research status.The second part,introduced the theoretical basis in this paper,mainly explain the meaning of fiscal policy,and respectively from three aspects: the role of fiscal policy on economic coordinated development:(1)through fiscal policy to guide the allocation of resources and promote coordinated economic development;(2)fiscal policy by adjusting income distribution and promote coordinated economic development;(3)fiscal policy by inverse economic direction adjustment,stable and promote coordinated economic development.The third part,By comparing the economic situation of the east and the west German,we can explain that the east German economy is far behind the west German economy.After the fourth part,this paper summarizes the unification of the fiscal and taxation systems,through the implementation of the scientific and reasonable fiscal and taxation policy,including tax regulation,the concrete measures such as transferring payments,effectively solve the problem of the imbalance between eastern and western regions in economic development,promote the coordinated development.The fifth part,mainly from the following two aspects to introduce the coordination of economic development after the reform of the fiscal and taxation system in Germany:(1)the improvement of the fiscal and taxation system makes the regional coordination increase;(2)The development of regional integration in Germany.The sixth part,construct state space model,the amount of indicators from the fiscal and taxation policy changes and structural changes two aspects,to the German fiscal and tax policies to promote the coordinated development of the economy effect of empirical test.The seventh part,summing up the experience of German fiscal and taxation policy,explain the beneficial enlightenment to our country to solve the economic differences.This article through to 1990 to 2015,the German fiscal revenue and expenditure and the ratio of the eastern and western income compares and analyses the relevant data to build a state space model,the main draw the following conclusions:(1)in terms of total fiscal expenditure,financial expenditure and taxation to narrowing of the eastern and western economic differences have played a positive role in promoting,but the effects of fiscal policy effect is greater than the effect of tax policy.(2)interms of fiscal and taxation structure index changes,social welfare,the class transfer payments of federal supplemental and unite the surcharge of east and west are in different extent played a significant role in narrowing of the income gap.Federal supplemental is mainly used for the eastern economic construction,so the effect of impact on the economic gap between the eastern and the most significant,and the second is the unity of tax,class and social welfare payments impact is relatively small.After unification in 1990,the federal government to aid the east economy,has been in a state of steady growth.But at the same time it still has many problems,main show is in the east of government financial dependence too strong,the grim situation of unemployment,the differences between the east and west still exists,and so on.So the only way to further narrow the gap between east and west is to accelerate economic development in the east.The federal republic of Germany,in general,the fiscal and taxation system reform in the balanced across the east and west Germany's economic strength,promote the coordinated development of regional economy has played an important role.This to solve the problem of uneven regional economic development in our country provides very useful experience revelation:(1)the transfer payment system legalization;(2)adopt "factor method" decision of the central government transfer payments;(3)the strength of the transfer payment between governments;(4)learning the successful experience of Germany,the implementation of the western development strategy.