Research Of Regional Tax Burden And The Development Of Regional Economy

The economy decides taxes and taxes are counterproductive to the economy.There is a great degree of correlation between economy and tax.By studying the economic development of a country or a region,we can analyze the current situation of the development of tax.Similarly,we can find out the present condition of economic development and its insufficiency by analyzing the tax situation of a country or region.After that,reasonable proposals can be put forward for the long-term development of the economic society.The burden of regional tax refers to the income of tax accounts for the proportion of GDP in an area in a certain period.It is the most intuitive indicator to reflect the weight of regional tax burden.Regional macro tax burden is an important approach to regulating the regional economic development.The level of the regional tax burden reflects the strength of the government's financial function and the social economy function;it also reflects the economic resources that are being transferred from society to government.Furthermore,it reflects the size for government of the concentration of total amount allocation in the national economy.On the other hand,it is an important reference for the regional government to formulate specific policies of tax and it is also a comprehensive reflection of the implementation of specific tax policies.Since the financial and taxation system reformed in 1994 and with the continuous development of economic society,the rate of macroscopic tax burden in our country has been increasing and the contribution rate of tax also gradually increased.The attention of the macro tax burden in the whole society is higher and higher and all kinds of analysis and the literature about tax are more and more.However,nationally,under the influence of various factors,such as the tax policy,the level of economic development,GDP for individuals,regional industrial structure,high tax burden industry,economic openness,tax collection and management factors,our country's regional gap of the macro tax burden rate is very big,and to some certain extent,has affected the balanced development of regional economy.Here,we take small and medium-sized city—Liaocheng which has the character of the mass as an example.We can take the city's economy tax with panel data as a beginning.Performing the same tax system which can be the premise in Shandong province and finding the influencing factors of the regional economic development,and giving some effective suggestions to promote the economic development through in-depth analysis of the regional tax burden and the cause of the differences and the problems in other cities in the province.