The Research On The Estimation Of The Optimal Macro Tax Burden And Regional Difference In China

Macro tax burden is an important factor in assessing the overall tax burden of a country.Through the longitudinal comparison of the macro tax burden level of a country in different periods,it can analyze the improvement of the tax system and the coordination of the national economic development.Through the horizontal comparison of macro tax burden between different regions,it can analyze the differences of ten different regional tax system.As we all know,the macro tax burden has always been the vital issue of taxation,which not only reflects the concentration of government revenue on tax revenue,but also shows that the role of government macroeconomic regulation and control and the financial function.It impacts the economic development and change.Therefore,it is very necessary to estimate the macro tax burden level accurately and to analyze the provincial macro tax burden and the regional difference of the regional macro tax burden in our country.Introduction.First of all,the background of the topic and the significance of the topic are the important part of the introduction.Secondly,it is the summary of domestic and foreign literature,which furnishes the background and the method basis on the regional taxation of the provinces in provinces and the regional differences in macro tax burden.The third part is the research method and architecture of the paper.Finally,it defines the division of the various regions of our country and the innovation and shortcomings of this paper.Chapter 1: Theoretical Basis.The theoretical knowledge in this chapter mainly includes the theory knowledge of the dynamic programming in the dynamic optimization theory and the theory knowledge of the macro tax burden economic,which provides the theoretical basis for the later model construction.Chapter 2: Research on estimation of the optimal macro tax burden in China.The formula of Optimal Macro Tax Burden is got by constructing a consumer model,a government model and a firm model,combining with the dynamic programming optimal growth model.Secondly,this chapter conducts empirical research.The Solow residual method and perpetual inventory method are adopted to deal with the basic data from 2001 to 2015,The best macro tax burden level in China is 21.9531%,which lays the foundation for the study of the macro tax burden level in provinces.Chapter 3: Research on the macro tax burden in all provinces.Firstly,it introduces the macro tax burden of different caliber.Secondly,this paper calculates the macro tax burden level of large,medium and small caliber of our province and combines with the optimal macro tax burden obtained by empirical study to analyze the macro tax burden of the macro tax burden level of large,medium and small caliber of our province.Because the largecaliber macro tax burden indicators of the provinces are more comprehensive.Therefore,large-scale macro tax burden is the most able to measure China's macro tax burden,which will lay the foundation for the study of regional differences in macro tax burden levels in China.Chapter 4: Regional differences in regional macro tax burden.We know that the macrotax burden of large-caliber is the most able to measure the level of macro tax burden in China.So this chapter is based on the macro tax burden of large-caliber.Firstly,the macro tax burden of large-caliber of each region is estimated by modeling.Then the chapter analyzes the mean,the growth rate,the dispersion degree,the elasticity coefficient of the macro tax burden in all regionals.In the mean of the macro tax burden in all regionals: the macro tax burden in all regionals decreased slightly from 2002 to 2004.The central region of the macro tax burden fluctuated slightly from 2005 to 2011.But in general,the regional macro tax burden is basically showing a trend of growth in 2001-2015 period.In addition,the macro tax burden of large-caliber in the eastern region is the highest,the western macro-tax burden is the lowest,and the macro-tax burden in the western region is larger than the east and west.In the growth rate of the macro tax burden in all regionals: the growth rate of the macro tax burden in all regionals fluctuates greatly,the growth rate of the individual years is negative,which reflects the instability of tax burden growth among all regions.In the elastic coefficient of the macro tax burden in all regionals: the elastic coefficient of the macro tax burden in all regionals is showing the characteristics of imbalance,the eastern region of the macro tax elastic coefficient is higher than the central west of the macro elastic coefficient.In 2001-2011 period.China's regional macro tax elastic coefficients are fluctuating around 1.But in 2015,the macro tax burden elastic coefficient is far from 1,especially in the central and west,indicating government revenue growth and coordination of economic growth is not coordinated.Chapter 5: Research conclusions and policy recommendations.According to the conclusion of the research on the empirical model of the paper,this paper puts forward the specific policy suggestions,which provides the decision-making basis for the relevant decision-making departments and makes people more reasonable and reasonable view of the current macro tax burden level.It is of great significance to shorten the region differences of the macro tax burden and for the sustainable and healthy development of economy.