Empirical Analysis Of Existence And Influencing Factors Of Tax Competition In Beijing-Tianjin-Hebei Region

As the Beijing-Tianjin-Hebei region plays a more and more important role in the economic development of our country.The tax issues which are highly relevant to economic development are arousing increasing attention among governments and tax competition is one of the most popular issues.For the nationwide research about tax competition,it started very early,however,large regional difference and high degree of diversification make it more difficult to look into every local area,especially like the rapidly developing Beijing-Tianj in-Hebei region,which needs more effective research to support making regional policy.On this background,studies about regional tax competition theory and empirical analysis make sense.This thesis mainly used the advanced empirical analysis tool of spatial econometrics model——Spatial Durbin Model.In use of panel data of 40 areas in Beijing-Tianj in-Hebei region,from 2009-2015,the thesis aimed at testing the existence of tax competition among the 40 areas,and try to analyze the influence factors of tax competition and the path they work.The empirical result indicates that there is significant spatial correlation among Beijing-Tianj in-Hebei region.The tax competition mainly work by means of value-added tax and corporate income tax.The tax competition strategies adopted by geographical nearby and economic nearby regions are complementary tax competition strategies.Fixed investment density,per capital output and industrial structure has influence to the tax competition in different ways.The first part focuses on the background of tax competition in Beijing-Tianj in-Hebei region,meaning of the study and method.The second part is a theoretical preparation of next part,which combs the former studies of tax competition theory and has a explanation of some key concept in this thesis.The third part elaborates on the five aspects of the concept of tax competition,the premise of the occurrence,the mode of action,the measurement index,and the influence mechanism of infrastructure and industrial structure on tax competition.The fourth part analyzes the policy performance and tax competition coefficient of the tax competition in the Beijing-Tianj in-Hebei region.The fifth part is empirical analysis using spatial method,which set up and test the spatial econometric model.The sixth part is conclusion and advice.The innovation points are the perspective of study and the method chosen.Beijing-Tianj in-Hebei region is a high-profile object to study.So many scholars has studied this region on the perspective of investment,economic growth,environment protection,while the studies focused on region tax competition are relatively few.Therefore,this thesis stand on the point of region tax competition to discuss the existence of tax competition and main factors that work.For the empirical model,Spatial Durbin Model was chosen to better express the relationship between variables.This thesis has two weaknesses:one is that it focus on spatial effect and pay less attention to the feedback effect between variables,the other is that it cannot find out the optimal tax competition state and describe the state exactly.