The Influence Of Large Caliber Horizontal Macro Tax Burden On Economic Growth

Tax burden is the core of tax and tax system in a country,and it is also one of the main means of government macro control.The overall level of macro tax burden represents the government’s share of new products in the current period,which is generally reflected by the proportion of the total tax revenue of a country or region in the same period of GDP.The importance of tax burden is not only reflected in the national macro-control,but also closely related to every producer and consumer.The current tax burden on the issue once again become the focus of countries under discussion,including the community of Chinese and foreign scholars and Research on the relationship between tax burden so each one sticks to his own view,and economic growth has become an important issue in economics.Study on the national tax of most of the previous paper is different,this paper takes Shandong Province as an example,the tax burden and the economic development is researched,since the reform of the tax system in 1994,Shandong Province,the economy is running well,the steady growth of tax revenue,but also the emergence of regional economic development coordination,revenue growth rate too fast so,these factors have restricted the economic development of Shandong province.Therefore,this paper focus on the impact of the tax burden and the economic growth of Shandong province to study this topic,from the research tools,research variables,research perspective,research objectives and other aspects of theoretical innovation,first from the different caliber level in Shandong Province on 2000 after tax made estimates,inspired by the augmented Slow-Swan model,adding material capital and human capital the two variable to establish the time series model,introduced after 2000 the level of macro tax burden in Shandong Province under the large diameter and the number of GDP,and the large caliber level in Shandong Province under the impact of macro tax burden on economic development empirically and concludes that there exist in Shandong province tax issues and how to better to promote the coordinated development of tax and economy provides suggestions and theoretical support for the.According to the regional development imbalance in tax burden gap on economic impact on the problem,combined with the geographical location and economic strength in Shandong province can be divided into three areas of Shandong Province,taking into account the larger economy,industrial structure is complex and uneven regional development,and establishes a panel data model,through the Houseman test to choose the most appropriate panel data the model,fixed effect model to analyze the differences between East and West,three different regions of the tax burden,and theoretically analyzes the causes of the differences,on the basis of the empirical impact of three regional tax on economic development.Thus a deeper analysis of the tax burden in Shandong province and the concept.According to the measurement process and empirical analysis of Shandong province tax burden results,this paper draws many theories,such as in Shandong province in 2000 after the tax revenue and tax burden Statistics survey,Shandong province in recent years,both have a fixed increase in tax revenue or public budget revenue each year,tax revenues accounted for the proportion of the public budget income and gradually increase the level of macro tax burden is increasing year by year,which is reflected in the tax policy and the economic fluctuation.High tax burden also brings certain risks,the government allocates more share in economic development,means that enterprises and residents get less,although this is conducive to the government play its macro-control function to a certain extent,can provide the material backing,in order to improve the implementation of the policy of fame but if this continues,will dual inhibition of consumption and investment,is not conducive to long-term economic development.Through the establishment of quantitative relationship model,the empirical results also confirmed the above view,the tax burden will indeed lead to the decline in the level of GDP growth.In the analysis of the tax burden on economic growth,the conclusion is that the sensitivity of different regional economic development level of the tax burden is different,which is closely related with tax policy and industrial structure.Finally,many problems of Shandong Province,the existing and future long-term healthy development of Shandong province and puts forward the reasonable suggestion,that the overall tax burden structure imbalance,non tax revenue is too high,parts of the industrial structure unreasonable,seriously affecting the economic order and the government macro-control ability,urgent.We should keep the macro tax burden scale and structural tax cuts,reduce the hidden tax,the implementation of"fee" to "tax",and standardize the sources of government revenue,adjust the industrial structure,to achieve balanced regional development and reasonable proposals.